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Bill to ship to, Goods and Services Tax - GST |
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Bill to ship to |
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Hi, we are a trading unit and having our registered office in Bangalore, My question is as follows IF I receive a purchase order from a Bangalore based company asking me to bill to Bangalore but ship to Mumbai should I apply CGST and SGST or IGST. My customer is asking for a CGST and SGST billing but when I am shipping the goods when I prepare the e waybill the online portal allows me to fill only the IGST details. What is the correct tax type that I have to use? Kindly advice. Thanks and regards Dinesh Rao Ullal Posts / Replies Showing Replies 16 to 22 of 22 Records Page: 1
Please see the clarifications issued by CBEC on this matter. Please refer page 7.41 of R.K. Jain's GST Manual (2nd edition- July 2017). Alternatively, you can also refer to GST Law Times page 600 Volume 2: Issue 3 : 20th July 2017 Regards S.Ramaswamy
Would be grateful Sir, if you can reproduce those provision here. Querist and visitors may not have the referred material. Thanks.
CGST + SGST would be applicable in your case
Lets try to make it simple for all our TMI Members Case : Banglore Buyer B1 is buying form Banglore Supplier B2 & asking supplier to ship goods to Mumbai Bill 1 : Banglore B1 to Mumbai = IGST Bill 2 : Banglore B2 to B1 = CGST + SGST Please correct me if i am wrong Thank You
Dear Dinesh Ji, As already answered here your sale will be treated as Intra State sale & SGST+CGST will be levied. In my opinion Sec 10(1)(b) is a very helpful section for TAKING INTO ACCOUNT BILL TO SHIP TO TRANSACTION.
Dear Experts i need more clarifications from this topic , because our client has to face so many problems .. in the raise of the e way bill also .. thank you advance by experts
The flow of ITC is from Bangalore - Bangalore - Mumbai. If the goods are finally sold in Mumbai, the IGST credit (from Bangalore to Mumbai) will be used for payment of SGST by the Mumbai trader and that SGST will go to Maharashtra, as per the adjustment done by the Centre (Presuming this to be a stand alone transaction). If the goods are destined to some other state, IGST is used to pay IGST again and the cycle ends in the state where the goods are consumed and that state gets the tax. In any case, the tax goes to the state where the goods are finally destined/ consumed. Hence, no error in drafting the law, in my view. Page: 1 Old Query - New Comments are closed. |
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