Question ID :
40741
GST REGISTRATION REQUIREMENT
Dear All, A GST registered Railway Contractor has his Principal place of business in TN. He also have registration in AP. He had completed a project in AP (works contract), now the same project got extended to Telangana (Contract value would be around 40 lakhs). Could you please advise do he require to get registered in Telangana and Issue invoice with CGST/ SGST or can he execute the contract with AP registration and issue invoice with IGST. He don't have any office or fixed establishment in Telangana. Thanks.
Posted by
CA. VASUDEVAN P K
on
Jul 27, 2020
Filed Under
GST
As per various AAR ruling on the identical matter no need to register in Telangana. He can provide services in Telangana for IGST invoices, but he may lose out credit of CGST & SGST in Telangana if any arises
Posted by
SACHIN AGARWAL on
Aug 01, 2020
Answer ID :
80659
There are many AAR as of now.
In your case, separate registration is required to be obtained. Please refere to the AAR Karnataka: AAR No. KAR ADRG 18/2020, dated 31-03-2020
Posted by
CA. MADAGALA VENKATA RAMANA on
Aug 04, 2020