TaxTMI 
TaxTMI 
Sir if a CA who is in Bangalore provides services to a registered client in Tamilnadu should the CA register in Tamilnadu as a Casual taxable person if he does not have registered place of business in Tamilnadu?
Place of supply
29 Oct 2020 
4 Replies 
2299 Views Asked by
Place of supply rules: services to a registered recipient are taxed at the recipient's location, so charge IGST.
Services supplied to a registered person are treated as supplied at the recipient's location under the place of supply rule; for unregistered recipients the recipient's recorded address determines place of supply, and absent that the supplier's location governs. Forum responses diverge: one recommends registering in the recipient state as a casual taxable person and discharging tax there; another states the supplier may charge IGST on the inter state invoice without taking separate registration, but if registration is taken it entails compliance obligations. (AI Summary)
Services supplied to a registered person are treated as supplied at the recipient's location under the place of supply rule; for unregistered recipients the recipient's recorded address determines place of supply, and absent that the supplier's location governs. Forum responses diverge: one recommends registering in the recipient state as a casual taxable person and discharging tax there; another states the supplier may charge IGST on the inter state invoice without taking separate registration, but if registration is taken it entails compliance obligations. (AI Summary)