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Bill of Supply, Goods and Services Tax - GST

Issue Id: - 117494
Dated: 17-9-2021
By:- Kaustubh Karandikar
Bill of Supply

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XYZ is supplying goods by making 1) High Sea Sale 2) Importing, Storing in Customs bonded warehouse without paying import duty. These goods are cleared from customs bonded warehouse by the customer of XYZ by paying import duty. XYZ is simply giving Commercial Invoice without GST. In both the situation since GST is not paid by XYZ, whether XYZ is required to prepare ‘Bill of Supply’ or only ‘Commercial Invoice’ is sufficient?

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Showing Replies 1 to 5 of 5 Records

1 Dated: 17-9-2021
By:- Rajagopalan Ranganathan


According to Section 31 (3) (c) of CGST Act, 2017 a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 (Composition Dealers) shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:

XYZ is not supplying exempted goods or services or both or paying tax under the provisions of section 10 (Composition Dealers). He is supplying imported goods but customs duty and IGST thereon is paid by a third party who is clearing goods from the customs bonded warehouse. In this case, XYZ would issue an authorization authorizing the third party to clear the imported goods from customs bonded warehouse on payment of applicable duty/taxes. Hence XYZ need not issue either bill of supply or commercial invoice.

2 Dated: 17-9-2021

I am also of the same view as opined Sh.Ranganathan, Sir.

3 Dated: 17-9-2021
By:- Shilpi Jain

Sale of warehoused goods before clearance for home consumption and high sea sales are Sch III items under GST. Hence, no supply.

No bill of supply to be issued. Commercial invoice (non GST document) would suffice.

4 Dated: 20-9-2021
By:- Karan Bansal

I agree with Ranganathan sir.

5 Dated: 25-9-2021
By:- Ganeshan Kalyani

A commerical invoice would suffice.


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