Tuesday 13 November 2018
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business-standard - 4 days ago

FinMin asks foreign missions, UN bodies to correctly state place of supply in GST returns

The finance ministry Friday asked foreign diplomatic missions or UN organisations to correctly mention the place of supply of services in their GST return forms to enable quick processing of refund. The GST Act provides for allotting a Unique Identification Number (UIN) to consulates, embassies and UN organisations to enable them claim refund of the GST paid. However, it has come to the notice of the revenue authorities that many UIN entities while filling invoice data have been reporting their place of supply as the state where they are registered instead of the place of supply as reflected in the invoice. Giving example, the ministry said it was observed that embassies registered in Delhi have been consistently declaring their place of supply as New Delhi even on hotel service consumed in the state of Maharashtra. It is advised that while reporting the place of supply and charging of CGST / SGST or IGST on an invoice, the details shall be exactly as per the details ...

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