02 January 2019
Hello Experts, i need your advise on below mentioned query for E-waybill generation and taxes to be charged (SGST/CGST or IGST)
A of Kolkata has purchased goods from B of Chattisgarh, whose material are lying at Vizag port.
Now, A doesnot want the goods to be transported to Kolkata instead, he sold goods therefrom to C of Vizag and asked C to collect goods from Vizag Port.
Please guide as to how billing and E-waybill to be generated.
02 January 2019
You can make use of bill to-ship to facility. in bill to select original consignee i.e. GSTN of Kolkata person and in ship to select C.
03 January 2019
Sir,are these bill to ship to provisions applicable to Imports? as section 10(1)(b) of IGST act says supply of goods except import of goods..
04 January 2019
There are two supplies involved . First one is from B ( Chattisgarh) to A ( Kolkatta ) . It is interstate supply and IGST is applicable . For second supplies ( A to C ) though goods are moving within state , it will still be considered as interstate supply as Supplier ( A is supplier in this case ) in Kolkatta and place of supply ( Vizag ) A will issue tax invoice charging IGST and details on on e way bill also be filled up accordingly The tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered irrespective of movement of goods whether movement happened within state or outside the state.
CAclubindia
