Ques: My client is registered in Rajasthan. he intends to provide construction services in M.P. Whether he is required to obtain registration in M.P. Whether one registration in Rajasthan is sufficient for providing construction services in any state by charging IGST in tax invoices.

Ans: As per GST law, there is no requirement to get registered in the state where the assesee do not have place of business. However, the contractor might face issues with respect to e way bill and availment of ITC with respect to material sourced locally. Therefore, it is suggested always suggested to take GST registration in case of construction project.

Ques: what is the due date to file Annexure V Form.
I filled Annexure V Form on 21 march 2025, whether i am eligible for forward charge or not?

Ans: Yes, you are eligible for forward charge.

Ques: My customer visit at my Registered Office/Godown and I delivered goods to customer for Rs. 1,40,000 from my registered address.

As per provision E way bill mandatory due to specified limit but my customer told me he will generate E waybill himself ,

My query is –

How I will reconcile and assure to department my sale value and generated E way bill.

i.e. If customer will not generate E way bill and in future department ask why you have not generated E way bill for the supplies which is handover from my registered place.?

Ans: It’s the duty of supplier to issue the e way bill and you cant reply on the customer.