TaxTMI 
TaxTMI 
GST on Inter Branch Transaction
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....ST on Inter Branch Transaction<br> Query (Issue) Started By: - Sanjeev Sharma Dated:- 4-8-2018 Last Reply Date:- 6-8-2018 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>A Delhi based Company is having a sales and marketing office in Mumbai. All goods ( which are exempted from GST) are sold to the customers directly from Delhi. Mumbai office does not make any taxable supply and therefore ....
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....not registered under GST. Does Mumbai office is required to raise bill on Delhi Office for sales and marketing services provided and to charge GST. Reply By YAGAY andSUN: The Reply: You may issue Bill of Supply in such transactions along with e-way bill. Reply By Himansu Sekhar: The Reply: Mimbai office should take regn and receive the goods through bills. Reply By CASusheel Gupta: The Rep....
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....ly: Mumbai office is a distinct person under section 25 In r/o services being provided to Delhi office by Mumbai office it needs to take registration and raise bill on Delhi office for the expenses reimbursement by Delhi. Separate books of accounts also needs to be maintained. Thanks and Regards CA Susheel Kumar Gupta 8510081001, 9811004443 Reply By KASTURI SETHI: The Reply: The activity o....
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....f Mumbai office is taxable under GST Acts. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of experts Reply By PAWAN KUMAR: The Reply: As per my view, mumbai office is providing services of sales and marketing. PAN is same as in Delhi and Mumbai. As per GST provisions, an supplier is required to be registered in a state where he makes taxable supply of goods or services. Del....
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....hi office goods is exempt, but mumbai office service is taxable and thus aggregate turnover for taking registration shall also include value of exempt goods sold by Delhi office. Therefore mumbai office need to take registration as distinct person and charge igst to Delhi office. It will cover under s.no.2 of schedule II CGST Act, 2017. Reply By KASTURI SETHI: The Reply: Well explained by Sh.Paw....
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....an Kumar, an expert. Reply By Ganeshan Kalyani: The Reply: Mumbai office has to take registration. If it does not avail services that are covered under reverse charge notification then it can take ISD registration. By taking this registration mumbai office can set off the credit on services availed against the tax payable on the business support service invoice that it has to raise on the Delhi ....
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....office.<br> Discussion Forum - Knowledge Sharing ....