Bank Ltd. (KRL based) places order for leased circuit connections (Telecom) in states of MH, MP, PB to Software Ltd at Delhi HQ. Services of leased circuits will be provided by field offices (& they all are registered under GST) of Software Ltd in respective states.
Query: Is it correct to issue Invoice with IGST by Software Ltd from Delhi HQ GSTIN to Bank Ltd at kerala GSTIN for leased circuit service supplied at MH, MP & PB.
Frah Saeed Answered question July 29, 2020
In our view you should issue field office wise invoices wherein the place of supply should be determined as per Rule 6 of the IGST Rules, 2017.
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Frah Saeed Answered question July 29, 2020