Dealer in Kolkata sold goods to recepient residing in Bangalore. In invoice address of Bangalore was provided but delivery was taken in Kolkata itself... So Kolkata dealer will charge CGST or IGST ?? WHY?
in gst if consignee and buyer are the same. his state only considered as destination state for tax. if Bill is made to one state and consignment to another state then gst will be calculated basing on the state of buyer of the goods not consignee of the goods.