Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

gst

BHUPESH SHARMA (ARTICLE ASSITANT) (63 Points)

17 July 2017

today i received a order of goods form a registered dealer in delhi but he want the delivery of goods in punjab plz tell me what should i charged IGST / CGST SGST

Reply
Follow
Share

12 Replies

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 17 July 2017

What is your location-Is it Delhi?

And regd dealer is also in Delhi??

You should charge SGST and CGST in your invoice. You mention the dealer(Delhi) address in Bill to party and dealer add(Punjab) in ship to party.

BHUPESH SHARMA (ARTICLE ASSITANT) (63 Points)
Replied 17 July 2017

my location is Delhi and purchaser also registered in delhi

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 17 July 2017

You should charge SGST and CGST in your invoice. You mention the dealer(Delhi) address in Bill to party and dealer add(Punjab) in ship to party.

BHUPESH SHARMA (ARTICLE ASSITANT) (63 Points)
Replied 17 July 2017

thank you so much

Gauraksh Malik (Student CA Final ) (78 Points)
Replied 17 July 2017

section 7 of igst act 2017 specifies

Gauraksh Malik (Student CA Final ) (78 Points)
Replied 17 July 2017

section 7 of igst act specifies the term inter state supplies which means
where location of supplier and place of supply of good or services
. two diff states
. two different UT
. a state and a UT

section 10 explains place of suppy of goods.

As per your query the delivery of goods in pther state, that state will be consosdered as principal place of business of recepient.

and it will be a inter state supply and IGST will be applicable.

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 17 July 2017

But sir this is the case of delivery on direction of Third person

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 17 July 2017

That third person is delhi dealer....so it's an intra state supply

Aanchal Fabrics (8 Points)
Replied 17 July 2017

I am from amritsar and my customer from srinagar wants delivery of goods in amritsar only. what should I charge him cgst,sgst or igst

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 18 July 2017

As per section 10 of IGST act, where the goods are delivered on the direction of a third person, it shall be deemed that the said third person has received the goods and the place of supply shall be the principal place of business of such third person....

So, in your case bill to party- Srinagar customer and charge IGST on the bill, then he will have to raise a bill to his amritsar location charging IGST.

Gauraksh Malik (Student CA Final ) (78 Points)
Replied 18 July 2017

ms saloni
IT does not matter where u r ordering or where u r regsitered
GST IS all about destination based principle
the conclusion is that where the good being consumed.
and on the basis of the charegability will arises.