Registration of recipient is required , if supply of materials is received in that state, Goods and Services Tax - GST

[SSOE SSOE]

Hi ,

My Query is enumerated below;

we are supplying material to our customer(recipient) registered in 97 code i.e, in exclusive economic zone but we delivered the material in Andhra Pradesh (AP) as per customer requirement be he doesn't have registration in AP.

Customer is doing some work on AP (i.e, onshore) but no registration taken.

1. customer don't have registration in Ap, because of which in e-way bill what we need to mention as shipping/dispatch address ? is recipient is liable for registration because of material receipt.

Posts / Replies

[Shilpi Jain]

You need not worry about the recipient's registration in AP. the moment your bill to is an SEZ it is an Ero rate supply.

In the E way bill for the delivery location only the address would be sufficient. you need not put the GST number

[Ganeshan Kalyani]

You can 'Bill To' customer in exclusive economic zone and 'Ship To' customer place in AP. In e-way bill there is facility to show Bill To and Ship To location separately. Ship to location's GSTIN is not required to be furnished in e-way bill.

[KASTURI SETHI]

I support the views of both experts.

[Ganeshan Kalyani]

Thank you Sir.