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

supply of the good s

jaysukh (223232) (22 Points)

15 April 2017

the registered deal has HO in Gujarat and one of the branch has at Bangalore and selling Good by Online postal has own. but at the time of selling the good they maintain centalise billing system at HO but some of already sent to Bangalore and one by one pieces delivery available at Bangalore thata HO should required to pay tax?

Reply
Follow
Share

3 Replies

(Guest)

branch in bangalore ho in gujarat

if goods sold in bangalore branch vat no will appear in the sales invoice of that state

tax will charge by concern state

and if u talks about income tax if pan no will same of branch and ho then it

will treate as income of that concern

1 Like

jaysukh (223232) (22 Points)
Replied 15 April 2017

thanks brother

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 15 April 2017

Under GST provisions, when HO transfers goods to a branch it shall amount to supply of goods and GST is payable. In this particular transaction when goods are being sent from Gujrat to Banglore, place of supply becomes Banglore and IGST shall be payable by Gujrat HO. Fruther when goods are being sold online, place of delivery shall be the place of supply and Banglore Branch location shall be location of supplier. Depending upon the place of supply SGST/CGST or IGST shall be payable.

Now goods valued more than 50K cannot be transported without a E-way bill proposed under Electronic E-way Bill rules. Such bills are required to be uploaded on GSTN portal.