Place of supply

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....lace of supply<br> Query (Issue) Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated:- 29-10-2020 Last Reply Date:- 2-11-2020 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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? Repl....

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....y By Alkesh Jani: The Reply: Shri In my point of view, Yes, CA may obtain registration in T.N. as a Casual taxable person. Reply By KASTURI SETHI: The Reply: It is your option. Do you want to charge IGST or CGST/SGST from the service receiver ? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 12 (2) if IGST Act, 2017 &quot;the place of supply of services, (a)&emsp;mad....

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....e to a registered person shall be the location of such person; (b)&emsp;made to any person other than a registered person shall be, - (i)&emsp;the location of the recipient where the address on record exists; and (ii)&emsp;the location of the supplier of services in other cases. Therefore the best option is to register yourself as casual taxable person in Tamilnadu and discharge your tax liabi....

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....lity accordingly. Reply By Ganeshan Kalyani: The Reply: In my view, you need not take registration in Tamil Nadu. A CA in Bangalore can provide service to client in other states also. IGST has to be charged on invoice. Taking registration at Tamil Nadu is a choice and once opted compliance has to be taken care.<br> Discussion Forum - Knowledge Sharing ....