Place of Supply under RCM in ISD

[Lalit Sehrawat]

Regular Taxpayer (RT) registered in Haryana and ISD is also registered in Haryana. RT has received an invoice for legal services from the Lawyer situated in Delhi. RT has paid the RCM liability, and an invoice should be issued to ISD for the distribution of the ITC pertaining to the RCM liability paid by RT. My query is what should be the place of supply for the Invoice to be issued by the RT to ISD.

AI Summary

Place of supply for internal invoice when taxpayer pays reverse charge: should it be Haryana based on recipient's location? A registered taxpayer and its ISD, both located in Haryana, received legal services from a supplier in Delhi and the taxpayer discharged the reverse charge. The taxpayer must issue an invoice to the ISD to enable distribution of ITC attributable to that RCM payment. The forum question asks whether the place of supply for that internal invoice should be Haryana (location of recipient/ISD and principal establishment) despite the original supplier being located in Delhi.