Question22: Ram an engineer of Punjab provides engineering services to ABC Ltd of Delhi who is registered in Delhi related with an immovable property situated in Assam. ABC Ltd is not registered in Assam.

Now Question
No 1.-Whether Ram will raise invoice to ABC Ltd as supply to unregistered dealer as ABC Ltd is not registered in Assam and POP is Assam.

2.It raises invoice to ABC Ltd by mentioning GST No of ABC Ltd.In this case POP has to be delhi as when he will file GST Return and state POP as Assam it will give error POP does not matches with State Code.

3.If Ram issues invoice to ABC Ltd by stating POP as Delhi in order to benefit ABC Ltd to enjoy Input Tax Credit, then if their any liability for Ram by wrongly stating POP and giving benefit to ABC Ltd.

4.Is it right for ABC Ltd to take input Tax credit.

Answer We are providing herewith correct solution, the same is as follows:

Location of supplier (Ram) :-- Punjab

Location of Recipient (ABC) :-- Delhi

Place of Supply :-- Assam (Section 12 (3) of IGST Act)

Ram will raise invoice charging IGST and ABC Ltd. will get credit of the same. In case you are facing problem in filing of return please check whether all the information is correctly filled up.
If any problem is relating to Portal call the Helpdesk. (reply dt. 05/20/2018)