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TMI BlogBUYER OTHER THAN ACTUAL USER OF MATERIALX X X X Extracts X X X X X X X X Extracts X X X X ..... BUYER OTHER THAN ACTUAL USER OF MATERIAL X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST. In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) . Is it possible to raise invoice showing Intra State supply when we declared as Inter state supply? Can we enter buyer details in GSTR1 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o avail credit to buyer ? We have raise supply invoice charging IGST is it possible to show IGST amount under Intra state dealer in GSTR1? or What is procedure to adopt under the above transaction? Reply By YAGAY ANDSUN: The Reply: We understand it is bill to ship transaction. Depending of the location of your bill to customer the nature of levy under GST laws would be determined, if with sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te then CGST+SGST otherwise IGST would be applicable. Reply By SHIVKUMAR SHARMA: The Reply: In this Transaction you have to charge CGST & SGST as the Supplier & Buyer both are from same state & E Way bill have to be issued in the name of buyer & delivery address of Customer at Other state. Reply By Alkesh Jani: The Reply: Sir, in this regards, my point of view is that, the place of supply can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be determined by referring Section 10 of IGST Act, 2017. The sub-clause (a) & (b) of the said section is given below:- (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; (b) where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business of such person;
From above, it is clear that place of supply in your case is Maharashtra and CGST +SGST is applicable. You buyer has rightly asked for CGST+SGST.
Our experts may correct me if mistaken.
Reply By KASTURI SETHI:
The Reply:
No doubt about applicability of CGST and SGST. X X X X Extracts X X X X X X X X Extracts X X X X
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