Home > Determining Place of Supply when there is No Movement of Goods

Determining Place of Supply when there is No Movement of Goods

Determining Place of Supply when there is No Movement of Goods

In our earlier post, we explained how to determine place of supply when there is movement of goods. In this post, we have attempted to explain how to determine the place of supply without movement of goods.

Scenario 1: When where there is no movement of goods but the location of the recipient is considered to be the place of supply.

For Example, GM Clothing registered in Karnataka, opened a store in Maharashtra and they purchased capital assets from a Dealer based in Maharashtra. Since the location of the supplier of goods is Maharashtra, the place of supply in this case is also Maharashtra, as well as the goods do not require any movement – this type of supply will be considered as an intrastate supply, and the taxes levied will be CGST and SGST on the transaction.

Scenario 2: When there is no movement of goods but the place of installing the goods is considered to be the place of supply

For example, GM Clothing registered in Karnataka, opened a store in Maharashtra and they purchased coolers from a local dealer in Maharashtra. Since the location of the supplier of goods is Maharashtra and the place of supply is also Maharashtra, as well as the goods do not require any movement – this type of supply will be considered as an intrastate supply, and the taxes levied will be CGST and SGST on the transaction.

Scenario 3: When there is no movement of goods but the place of taking the goods on board the mode of conveyance is considered to be the place of supply

For example, Ram purchased a charging docket in Tamil Nadu, online on Bizbay.com registered in Maharashtra. Even though the location of the supplier is Maharashtra, the charging docket was bought in Tamil Nadu, thus the place of the supply is Tamil Nadu – this type of supply will be considered as an intrastate supply, and the taxes levied will be CGST and SGST on the transaction.

Leave a reply

*

Related Post

Smart and Secure GST Filing Software Online in India – GreenGST

GST India is a comprehensive tax on manufacturing, sale and consumption of goods and services at national level, under, which no distinction will be made between, goods and services for levying of tax. GST India has subsumed almost every indirect tax, levied on goods and services by the Central and State governments in India.

GST has a G2B portal for taxpayers, to access the GST System, seeking to file their GST returns. However that would not be the only way, for interacting with the GST India Services, as the taxpayer, pertaining to his preference of third party applications, for instance GreenGST, will be able to interact with the GST system, seamlessly, sans any hassle via desktop, mobile and other interfaces.

The Advent of GST has paved way for modern SAAS based software’s, to facilitate your tax filing management. Therefore, to handle the great number of invoices that will be uploaded and GST returns that will be filed, every single day, there arises a great need for reliable GST filing software that will chisel out your GST filing woes, all at once! This is where, innovative SAAS based GST Software, such as GreenGST, wade their way to decongest the scenario of GST filing in India.

GreenGST, a product by Moglix, is a one stop-solution for meeting all your GST compliance needs. We extend our expertise in commerce, manufacturing and supply chain to solve problems related to digitization of supply chain as well as making it GST Compliant. Green GST makes your GSTR filing seamless irrespective of whether you are the buyer or the seller.

GreenGST helps you in reporting, invoice creations, reconciliation and GST filing. Our system will not only keep you GST compliant but it also comes with a dashboard based on daily analytics. It will gently remind you five days prior to the deadlines, so that you can download the report on non-compliant vendors and be safe from the hassle of last minute rush.

GSTQuiz

Test your GST readiness with this fun and interactive checklist!