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GST implication on transfer of IT asset from corporate location (GST registered) to sales person located in different states (non registered under GST) - Goods and Services Tax - GSTExtract Hi team, I am procuring IT assets like laptop, mobile device at a central location (i.e. corporate office - registered under GST) and then transferring these IT assets to our sales persons (Employee) located in different states which is not registered under GST. Is it necessary to pay GST while transferring these IT assets vide courier along with B2CS supply invoice. Will the answer to above question change if we are recipient sales person is located in a GST registered state (ISD registration/regular registration). In scenario 1, my GST ITC will be cost if I pay in the registered state and raise invoice as B2CS supply. In scenario 2, my GST ITC will be cost if I pay in the registered state and raise invoice to a ISD registered premises. I will be able to avail ITC only in case of transfer of IT assets within 2 regular registrations of the same entity. Please clarify this doubt. Thanks in advance for your comments.
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