Liability to pay GST and issue relating to Eway bill, Goods and Services Tax - GST

[Hariharan Sundaram]

Dear Experts, a foreign person (A) on his behalf requesting a person(B) in India (Say in Chennai) to supply goods to a person(C) in Delhi .

(1) How this transaction exigible to GST?

(2) Whether as an agent B will discharge GST on the supply of goods from Chennai to Delhi Is correct or not? .

(3)How B in India will raise invoice to A in foreign?.

(4) What are all the documents required for this entire transaction both for GST and other law?

(5) How this transaction is to be shown in the GST returns?

Posts / Replies

[Shilpi Jain]

Is this transaction a bill to ship to transaction?

In such a case the sale by B would be an onter State supply but not a zero rated supply. So gst will have to be paid

[Shilpi Jain]

GST invoice will have to be raised for this and disclosed as inter State sale.

[SOWMYA CA]

The transaction is not a export of goods as goods are not leaving India. There will be issues in realising the foreign currency without Export documents and similarly the buyer in India will have issues in remitting foreign currency without supporting import documents. It will be difficult to prove both the legs of the transactions.

Bill to Ship to is only for domestic transactions

[Hariharan Sundaram]

Thank you very much for both the experts. The legal knowledge of the experts are amazing

[Ganeshan Kalyani]

For a supply to be export the goods should leave India, a taxable territory.