A Chartered Accountant is registered in Delhi.....Such CA provides audit & assurance services t…
A Chartered Accountant is registered in Delhi.....Such CA provides audit & assurance services to a client in Kerala...Then is such CA also required to get registered as CTP in Kerala first...Also, how to determine POSOS in case of Chartered Accountancy Services??
To determine the place of supply of services, the general rule says that if supply is made to a registered person, POS would be the location of such person.
Assuming the client of CA is a registered person, in this case the POS would be Kerela.
Since CA is based out of New Delhi, he would be required to register as a CTP in order to make taxable supplies.
For POSOS of CA services, we refer to the general rule which says if supply is made to a registered person, POSOS would be location of such person.
And if supply is made to unregistered person, POSOS would be location of recipient if address is available on record, and location of supplier if address is not available on record.
