The PoS NAVIGATOR (Place of Supply Navigator)
The Place of Supply Navigator (PoS Navigator) App and Excel Utility has been developed by the Officers of Bengaluru Zone has been launched on 1st July 2018 at the GST Day Event.
The IGST Act has through its provisions enunciated a set of rules for the determination of the place of supply. The place of supply in a transaction depends on the particular nature of supply involved. The determination of whether a particular supply is interstate or intrastate determines whether IGST has to be paid of whether [CGST+ SGST] has to be paid on the transaction. The app makes it easy to navigate logically to enable this determination.
Given the position in GST law that credit of duty paid on inward supplies procured from across state borders would generally only be available when it has been paid in the form of an IGST. When such duty is paid in the form of a [CGST+ SGST] combination, then duty credit on the transaction, provided it is otherwise admissible, may only be available on such inputs where the recipient too is registered in the same state as where this [CGST + SGST] has been paid but not otherwise.
The app has been designed for the user to navigate through the place of supply provisions under the GST laws. The forms on GSTN allow the taxpayer to indicate whether he chooses to or not to take credit of tax paid on a particular transaction. The PoS app and the utility helps taxpayers do a preliminary determination of which duty payments can be taken credit of, especially given the fact that the it is the taxpayer who has to do his own determination of which credit can be availed of by him.
The idea for the app originated from several queries on the matter of taking credit where the taxpayers asked about whether they would be able to take credit on stay, accommodation, events, air journeys etc. engaged for business purposes outside the state of their registration. These queries came to us through the GSTSevaKendras or in course of the Outreach programmes, training sessions etc. being conducted by officers of the Bengaluru (Karnataka) Zone.
The interface and the prompts have been kept simple with a view to make it convenient for a layperson to make use of the app.
The Excel utility is extremely customizable.
You can download the Excel Utility from this link
Place of Supply Navigator EXCEL UTILITY
The app is available in the Google Play Store
Place of Supply Navigator App
Click here to know How to use the PoS Navigator Excel Utility