Bill to and ship to - applicability, Goods and Services Tax - GST

[Yash Jain]

Dear Esteemed Members,

One of our customers outside state, has placed order with us to supply the goods at a port (for export) within our state in which he is not registered.

He is informing us to charge igst, and now my query is.

1. Can this be treated as bill to (billing to customer outside state) and ship to (shipping to same customer within state - in which he is not registered), transaction.{shipping being done to unregistered person}

2.If answer to aforesaid is affirmative, then what documentation should we take from customer.

3.Can the customer claim refund of taxes paid on export of goods (Goods are shipped to him in state were he is not registered and billing id done in state of his registration.

Please guide

Posts / Replies

[Ramaswamy S]

One of our customers outside state, has placed order with us to supply the goods at a port (for export) within our state in which he is not registered.

He is informing us to charge igst, and now my query is.

1. Can this be treated as bill to (billing to customer outside state) and ship to (shipping to same customer within state - in which he is not registered), transaction.{shipping being done to unregistered person}- YES WITH IGST

2.If answer to aforesaid is affirmative, then what documentation should we take from customer. CUSTOMER PO TO CLEARLY SPECIFY BILL TO HIM AND TO DELIVER AT THE PORT WITH IGST

3.Can the customer claim refund of taxes paid on export of goods (Goods are shipped to him in state were he is not registered and billing id done in state of his registration) - YES, CUSTOMER TO MAKE BOTH GST AND EXPORT INVOICE FROM HIS STATE AND CAN CLAIM REFUND OF THE TAXES.

Regards

S.Ramaswamy

[Yash Jain]

Sir,

Thanks for guidance. Just one more question w.r to above, that is "Will an unregistered person, be counted as a person in bill to and ship to transaction"