Requirement of Invoices during movement of goods, Goods and Services Tax - GST

[CA.ANCHAL RASTOGI]

A dealer of U P purchases material from dealer of Maharashtra with instruction of delivery at Punjab.

My queries as under:

1. During the movement of goods, is it neccesary to keep both invoices (invoice raised by Maharashtra Dealer and U P Deale) or only Invoice raised by U P Dealer?

In my opinion only invoice ralsed by U P Dealer sufficient

Posts / Replies

[Ganeshan Kalyani]

Once inovice will suffice as it will have Bill to Ship to address.

[KASTURI SETHI]

Agreed with Sh.Ganeshan Kalyani Ji.

[Ramaswamy S]

There are two invoices and not one.

Ist Invoice - Supplier from Maharashtra bills to UP dealer and ship to Punjab customer with IGST (UP). ITC availed by UP dealer and not Punjab customer.

2nd Invoice - UP dealer bills to Punjab customer with IGST (Punjab) and Punjab customer avails ITC based on UP dealer.

Regards

S.Ramaswamy

[Ganeshan Kalyani]

Sir, second invoice is for passing on the input tax credit. Second invoice is not mandatorily required for movement of goods from Maharashtra supplier.

[CS SANJAY MALHOTRA]

Agree with Ganeshan ji.