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Place of supply

14 September 2017

If we are raising invoice to the dealer situated in mumbai
but the place of supply is Ahmedabad
whether CGST SGST or IGST is to be charged in the bill ?

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5 Replies

chetan kalane (chartered accountant) (30 Points)
Replied 14 September 2017

Please specify the place where your Business is situated??

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GST Consultant (Tax Consultant) (894 Points)
Replied 14 September 2017

it depends upon the location of supplier, if the movement of goods is within the state (intra state) CGST & SGST will be applicable, otherwise IGST would be applicable.

s.harsha vardhan (articles) (49 Points)
Replied 14 September 2017

if u r selling to unregistered dealer on the basis of pan or Aadar apply only cgst and sgst not igst

eshu gupta (article) (87 Points)
Replied 15 September 2017

sale on the basis of pan or adhaar??? what concept is this ?? plz explain .

s.harsha vardhan (articles) (49 Points)
Replied 15 September 2017

Tax invoice issued to an unregistered dealer will be the same as to a registered dealer. Relevant portions of Rule 46-Tax Invoice is reproduced below:

"Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the
name of the State and its code, if such recipient is un-registered and where the
value of the taxable supply is less than fifty thousand rupees and the recipient
requests that such details be recorded in the tax invoice;"

In case of inter-state sale to unregistered dealer with value more than 2.5 lakh, show under Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

In case of inter-state sale to unregistered dealer with value less than 2.5 lakh or intra-state sale to unregistered dealer of any value, show under Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5