Bill to ship to transaction in gst

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This query is : Resolved

RUSHI GSTM (Querist)

23 June 2017 QUESTION-1
1. If Buyer (Bill To/Head office) is located in Maharashtra and Ship to (Consignee/factory) is Located in Gujarat which tax is applicable ?

1. CGST+SGST or IGST

1. If CGST+SGST or IGST then while filing the GSTR-1 whose GSTIN Number Buyer or Recipient need to be put in data to get the ITC to such person GSTIN OF RECIPIENT or Buyer.

QUESTION-2
1. If Buyer (Bill To/Head office) is located in Delhi and Ship to (Consignee/factory) is Located in Maharashtra which tax is applicable ?

1. CGST+SGST or IGST

1. If CGST+SGST or IGST then while filing the GSTR-1 whose GSTIN Number Buyer or Recipient need to be put in data to get the ITC to such person GSTIN OF RECIPIENT or Buyer.

(Who will get the ITC & How Transactions Works Please explain with example)

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Dibin Divyakumar

Dibin Divyakumar (Expert)

24 June 2017 Buyer will be eligible for ITC, GST no of Buyer need to be provided in Invoice. & IGST Bill should be raised if supplier & Buyer state is different. irrespective of the "ship to" location.
Buyer can transfer the ITC to Ship to location either through Input service distribution or by raising a debit note.

RUSHI GSTM

RUSHI GSTM (Querist)

24 June 2017 Sir,

Did you mean your answer is for our Question No.2 in our case (IGST)

Then

In your answer it look like that if supplier & buyer is not in different state. Is (CGST+SGST is chargable)

Please explain