Fact-check notes
Last fact-checked: 2026-05-27
GST caution: GST rates, exemptions, place-of-supply treatment and waiver windows should be checked against the live GST portal, CBIC notifications and current return utilities before filing.
This Batch 12 page avoids treating future-dated payroll/form/rule changes as final filing advice. Verify the active form, notification, payroll circular or portal utility before implementation.
What this covers
Place of supply determines whether a transaction is intra-state, inter-state, import or export. Wrong place of supply can cause tax paid under the wrong head.
- B2B services often use recipient GSTIN state.
- Property services use property location.
- Ecommerce goods generally follow delivery location.
- Digital/OIDAR services need special review.
Who this is for
- SaaS or IT service company.
- Consultant billing interstate clients.
- Ecommerce seller.
- Construction/property service provider.
Documents and data to verify
- Supplier GSTIN.
- Recipient GSTIN and address.
- Delivery/service location.
- Contract and invoice format.
Common mistakes to avoid
- Charging CGST/SGST for interstate B2B.
- Using billing address blindly.
- Ignoring property-location override.
- No branch-GSTIN mapping.
How to proceed
- Confirm the applicable year, taxpayer type, form, state and portal status before acting.
- Reconcile portal data with payslips, books, invoices, Form 16/26AS/AIS, GST returns, EPFO records or contracts.
- Prepare a written computation, filing note, checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.