1. PLACE OF SUPPLY
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2. Place of business [sec.2(85)]
includes
(a) a place from where the business is ordinarily carried on, and
includes a warehouse, a godown or any other place
where a taxable person stores his goods, provides or receives goods and/or services; or
(b) a place where a taxable person maintains his books of account;
(c) a place where a taxable person is engaged in business through an agent, by whatever name called
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3. Recipient (93) recipient” means,—`
(a) where a consideration is payable for the supply of goods or services or
both, the person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person
to whom the goods are delivered or made available, or to whom possession or
use of the goods is given or made available;
(c) where no consideration is payable for the supply of a service, the
person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a
reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
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4. Location of supplier of service 2(71)
(71) “location of the supplier of services” means
(a) where a supply is made from a place of business for which the
registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business
for which registration has been obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
c) where a supply is made from more than one establishment, whether the
place of business or fixed establishment, the location of the establishment most
directly concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence
of the supplier;
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5. PLACE OF SUPPLY -GOODS SEC. 10-11 OF IGST Import and Export (sec 11)
Nature of transaction
Place of supply
Import and Export (sec 11)
Importation of goods
location of the importer
Exported goods
Location of outside India
Supply within India (sec 10)
Where the supply involves movement of goods
Location of the goods at the time at which the movement of goods terminates for delivery to the recipient.
where the supply does not involve movement of goods,
location of such goods at the
time of the delivery to the recipient;
Where goods are delivered by supplier to a recipient or other person on direction of third person before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise.
the place of supply of such goods shall be the principal place of business of such third person and it shall be deemed that such third person has received the goods
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6. PLACE OF SUPPLY -GOODS SEC. 10-11 OF IGST Nature of transaction
Where the goods are assembled or installed at site
Place of such installation or assembly
Where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle
Location at which such goods are taken on board
Where the place of supply of goods cannot be determined in terms of the above principles, the place of supply shall be determined in such manner as may be prescribed.
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7. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Immovable property related services
(a)Directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work
location at which the immovable property or boat or vessel, as the case may be,
is located or intended to be located or Where the immovable property is located outside India, location of the recipient
Where property is located in more than one state, based on the agreement / Contract
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or Business
(d) any services ancillary to the services referred to in clauses (a), (b) and (c)
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8. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Restaurant / Catering services etc.
restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery
location where the services are actually performed
Training and performance appraisal
(a)service to a registered person
Location of such recipient
(b)services to a person other than a registered person
services are actually performed
Admission to events
Admission to a cultural, artistic, sporting, scientific, educational, entertainment event or amusement park or any other place and services ancillary thereto
Place where the event is actually held or where the park or such other place is located.
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9. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Organizing events
a)organization of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events:
(b) services ancillary to organization of any of the events or services referred to in clause (a), or assigning of sponsorship to such events:
Services to registered person
Location of such person
Service to a person other than registered person
place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient.
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10. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Transportation of goods, including by mail or courier
Services to registered person,
Location of such person
(ii) Service to a person other than registered person
location at which such goods are handed over for their transportation.
Passenger transportation
Service to a person other than registered person
Place where the passenger embarks on the conveyance for a continuous journey
Services on board a conveyance
Services on board a conveyance including a vessel, an aircraft, a train or a motor vehicle.
Location of the first scheduled point of departure of that conveyance for the journey
Telecommunication services
Fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna
Location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services
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11. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Telecommunication services
mobile connection for telecommunication and internet services provided on post-paid basis,
Billing address of the recipient of services on the record of the supplier of service.
Mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through:
Through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher,
The address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply;
By any person to the final subscriber
location where such prepayment is received or such vouchers are sold
In other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services
Where address is not available – location of the supplier
Recharge through internet- location of the recipient as per the records of service provider
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12. PLACE OF SUPPLY –SERVICES
SUPPLIER AND RECIPIENT LOCATED WITHIN TAXABLE TERRITORY
SEC. 12- OF IGST
PLACE OF SUPPLY –SERVICES
Banking services
banking and other financial services, including stock broking services
location of the recipient of services on the records of the supplier of services where the address is not available- location of the supplier
Insurance services
Services to a registered person
Location of such person
Services to a person other than a registered person
Location of the recipient of services on the records of the supplier of services.
Advertisement services to Government
Based on the agreement / contract
Services which does not fall under any of the above categories [general]
(a) Services to a registered person
(b) Services to any person other than a registered person
Location of recipient if his address is available else location of the supplier
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13. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Services are performed on goods
services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services
Place of performance of service
when such services are provided from a remote location by way of electronic means
Location where goods are situated at the time of supply of services:
This clause would not be applicable to services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India.
Services to individual
Services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.
Place of performance of services
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14. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Immovable property related
supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators
location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located
Admission to events & related services
admission to, or organization of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organization,
Place where the event is actually held.
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15. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Admission to events & related services``
Above Services provided at more than one location including a location in the taxable territory
Location within the taxable territory
Above Services provided at more than one location spread over more than one state
Each of the states / UTs based on the agreement
Services for which location of supplier is the place of supply
banking and other financial services, including stock broking services to an account holder
Intermediary services
services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month
Transportation of goods, other than by mail or courier
Destination of goods
Passenger Transportation
place where the passenger embarks on the conveyance for a continuous journey
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16. PLACE OF SUPPLY –SERVICES
EITHER SUPPLIER OR RECIPIENT LOCATED OUTSIDE TAXABLE TERRITORY
SEC. 13- OF IGST
PLACE OF SUPPLY –SERVICES
Services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board,
first scheduled point of departure of
that conveyance for the journey.
Supply of online information and database access or retrieval services
location of the recipient of services
Services which does not fall under any of the above categories
(a) Services to a registered person
Location of such person
(b) Services to any person other than a registered person
Location of recipient if his address is available else location of the supplier
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17. PLACE OF SUPPLY –SERVICES
Special provisions relating to online content services
SEC. 14- OF IGST
PLACE OF SUPPLY –SERVICES
Applicability
Person supplying services is located outside taxable territory and recipient is non taxable online recipient in taxable territory
Person liable to pay IGST
The service provider located in non taxable territory or
The service supplier or his agent shall get registered under GST for the purpose of payment of IGST. If he does not have a representative, he shall appoint a person to comply with payment.
Service provider could take singe registration under simplified registration scheme for payment.
Intermediary located in India to provide such services would be deemed as recipient if following conditions are fulfilled:
(a) the invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;
(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;
(c) the intermediary involved in the supply does not authorise delivery; and
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services
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18. E-Way Bill
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19. Why- Movement of goods E-Way Bill [Draft Rules] When applicable
Movement of goods by a registered person where consignment value exceeding fifty thousand rupees —
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
Consignor or Consignee or the Transport shall generate the E-way Bill
Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
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20. E-Way Bill [Draft Rules]
Transfer of goods from one conveyance to another- Transporter to generate new E-way bill
multiple consignments in One conveyance- Generate consolidated E-way bill in which transporter shall EWBN of each consignment
Where goods are not transported- E-way bill could be cancelled.
Validity of E-way bill
Distance
Validity period
Upto 99 KMs
1 day
100KMS to 299 KMs
3 days
300 KMS to499 KMS
5 days
500 Kms to 999 Kms
10 days
1000 and above
15 days
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21. E-Way Bill [Draft Rules]
Details of e-way bill to be communicated electronically to the recipient- shall indicate his acceptance or rejection within 72 hours of the communication. Else deemed as accepted
Documents and devises to be carried by a person in charge of conveynce
invoice/ bill of supply / challan
Copy of e way bill either physically or mapped to RFID embedded on to the conveyance in such manner as may be notified by the Commissioner.
Verification of documents and Conveynce shall be in the manner as prescribed
Verification of goods once during the movement unless specific information is available on tax evasion
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22. Accounts & Records
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23. Production or Manufacture of goods Inward and outward supplies
Maintenance of accounts and records by registered persons
Records/Details pertaining to following supplies to be maintained at principal place of business (Sec 35)
Production or Manufacture of goods
Inward and outward supplies
Stock of goods
Input tax credit availed
Output tax payable and paid
Advance received, paid and adjustments made thereto
Goods or services imported or exported or covered under reverse charge
Register of tax invoice , credit and debit note
Names and complete address of suppliers or recipient
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24. Bills of supply Delivery Challans Credit/Debit notes Receipt Vouchers
Documents to be kept along with the records mentioned
Invoices
Bills of supply
Delivery Challans
Credit/Debit notes
Receipt Vouchers
Payment Vouchers
Refund Vouchers
E-Way bill
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25. Other Provisions More than one place of business
Specified in the certificate of registration
Books of account , including electronic records, relating to each such place of business shall be maintained at such place of business
Operator of warehouse or godown or any other place
Whether registered or not shall maintain records-
Consigner
Consignee
Other relevant details of goods
Manner of maintenance of accounts
Accounts and other records may be kept in Electronic form
Period of maintenance
Records to be retained till seventy two months from the due date of furnishing of annual return for that year. Where appeal, revisions are pending, or investigation is pending, records and accounts relating to the same to be retained for one year after final disposal or period of 72 months whichever is later
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26. Requirements of maintaining records for specific set of persons
Nature of Persons
Details of records
Manufacturer
Monthly production accounts
Raw materials or services used in the manufacture
Details of waste and by products
Service Provider
Details of goods used in the provision of service
Details of input services and services supplied
Works Contractor
Audit
Goods & services received and utilized
Name & address of persons for whom the contract is undertaken
Details of payment received in respect of each works contract
Name & address of suppliers from whom he received the goods
Section 35(5) read alongwith rule 80(3), every registered person with aggregate turnover exceeding two crore to have audit done.
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27. Tax Deduction at Source
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28. Section 51- Tax deduction at source
Following persons are required to deduct tax at one percent ,where total value exceeds two lakh and fifty thousand rupees :
A department or establishment of central or state government
Local authority
Governmental agencies
Such persons or category of persons as notified by government
The amount of tax deducted shall be paid to government within ten days after the end of the month in which tax deduction is made
The deductor shall furnish to the deductee certificate of tax deducted at source within five days of crediting the amount so deducted
The deductee can claim credit of tax deducted and those reflected in the return as furnished under section 39.
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29. Section 51- Other provisions
If any deductor fails to pay the amount tax deducted ,he shall pay an interest as specified in section 50(1)
The amount in default of tax deducted at source shall be as per section 73 & 74
The refund to the deductor or deductee shall be as per the provisions of refund as dealt in section 54 of the act
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30. Tax Collection at Source
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31. Section 52- Tax collected at source
Every Ecommerce operator other than an agent , shall collect not exceeding one percent of net value of taxable supplies where consideration is collected by operator
Net value – Aggregate value of taxable goods/services [other than those notified u/s 9(5) ]made during the month less returns during the month
Compliances for E-commerce operators
Every operator who collects the tax has to make payment and file a statement within 10 days from the end of the month
He has to furnish an annual statement containing the following:
Details of outward supplies
Supplies of goods/ services returned
Amount collected during the year
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32. Other provisions
Rectification of the statement furnished can be made within -
Due date of furnishing statement for the month of september following the end of the financial year OR
Actual date of return filled
Whichever is earlier
details of the supplies furnished by the e-commerce operator to be compared with corresponding outward supplies;
Discrepancies to be communicated to both persons
If the discrepancy is not rectified by supplier , shall be added to the output tax liability of supplier for the month succeeding the one in which the same was communicated.
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