TaxTMI 
TaxTMI 
TaxTMI 
ISD Registration under GST
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....SD Registration under GST<br> Query (Issue) Started By: - CA BIJENDER KUMAR BANSAL Dated:- 26-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Al present we are taking some services which are common for company and used for all plants of company like Noida, Rajasthan , Chennai... Following are list of services at Company Level:- 1.Management Fee 2.Trad....
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....emark Fee 3.Banking Loan Fee 4. Crisil Rating Fee 5.D&B Fee 6.Statutory Auditors Fee & Tax Audit Fee 7.Several Professional Expenses 8.Transfer Pricing Fee 9.Driver Expense for Directors 10.Reimbursement Exp. of Directors Like Travelling, Credit Card exp. 11.Marketing Staff Exp. Salary Booked in one plant 12.Common Corporate Staff like Finance, Technical etc. Booked in one plant 13.Oth....
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....er miscellaneous services As per my Opinion these all expenses should be booked in Head Office and then bill to all plants and charge GST as per provisions. So for that activity whether we need to take ISD registration and make proper arrangement for these activities ? . As every related person is distinct person in GST and need to follow GST provision accordingly. Please share your opinion so ....
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....that we can decide our future course of action. CA Gorav Goyal Reply By MARIAPPAN GOVINDARAJAN: The Reply: The expenses shown are common one that can be incurred in the Head Office as rightly indicated by you. It can be distributed to all its branches and liable to take registration as ISD. Even though the branches in every state is a distinct person and these expenses are not supplied from the....
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.... head office to branch office. As such this may be distributed. This is my view. However it is a good question. Reply By Ganeshan Kalyani: The Reply: Common input availed at head office can be distributed to locations in the ratio of turnover. Reply By KASTURI SETHI: The Reply: If the query has been termed as good, the reply by Sh.Mariappan Govindarajan, Sir is also an excellent. There is no....
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.... element of 'supply' in this scenario. It is distribution only. Only single registration as ISD of Head Office would suffice as per GST law. I also support the view of Sh.Ganeshan Kalyani Ji.<br> Discussion Forum - Knowledge Sharing ....