Place of Supply

Mohan & Chandrasekhar
DETERMINATION OF NATURE OF SUPPLY Section 7(1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States;  (b) two different Union territories; or  (c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce
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Delay Pmt to MSMEs

Mohan & Chandrasekhar
A company or any other entity who have registered themselves under MSME and facing problems to recover long pending dues from their customers may approach the MSME department to take action against them. Following process shall be followed by such MSMEs entity: Register your company/LLP/Partnership etc. as an MSME and obtain a MSME certificate [Udyog Aadhaar Number (UAN)].Keep record of all formal purchase orders from customers and delivery proofs for all orders.On all your invoices, mention, “your entity name and UAN” along with a note that “Delayed payments beyond 45 days attracts interest at a rate three times of the bank rate notified by RBI, compounded with Monthly interest”.
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Circular on Sales Promotion Schemes

Mohan & Chandrasekhar
Free Samples and giftsThe free samples or gifts given for example in pharma industry without any consideration will not be treated as “supply” under GST (unless it is covered under Schedule 1). Input tax credit with respect to such free samples or gifts should be reversed.
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