GST in case of C & F cases
This query is : Resolved
18 July 2024
Hello All,
We are the importers and sole distributors in india, and planning to hire C & F services but billing will be done from our end . How does C & F work
Do we have to add the address of C & F agent for on the GST portal .
We are the importers and sole distributors in india, and planning to hire C & F services but billing will be done from our end . How does C & F work
Do we have to add the address of C & F agent for on the GST portal .
13 August 2025
Regarding GST treatment for C & F (Clearing & Forwarding) agents when you are importers and sole distributors billing from your end, here’s a clear explanation:
1. Who is the supplier of services?
The C & F agent provides services to you (importer/distributor) for clearance, warehousing, and logistics.
Hence, C & F agent is the service provider, and you are the recipient.
2. GST Registration and Invoicing
The C & F agent should be registered under GST if their turnover exceeds the threshold.
They will raise invoices to you charging GST on the services rendered.
3. Billing From Your End
If you are billing your customers directly for the sale of imported goods, then you should issue invoices without involving the C & F agent in the billing process.
The charges paid to C & F agent are part of your input costs and should be accounted for separately.
4. Address of C & F agent on GST Portal
You do NOT have to add the C & F agent’s address on your GST portal unless the agent is acting as your GST registered agent or branch.
The C & F agent will have their own GSTIN and will file their returns separately.
You just claim input tax credit (ITC) on the GST charged by the C & F agent.
5. Input Tax Credit
You can claim ITC on GST paid to C & F agent for services used in your business.
Ensure you receive proper tax invoices from the C & F agent.
Summary:
Aspect Details
C & F agent registration Must be GST registered if turnover > threshold
Invoice C & F agent invoices you separately with GST
Billing to customers You bill directly; C & F agent not involved
GST portal address No need to add C & F agent address in your GST portal
ITC Claim ITC on GST paid to C & F agent
1. Who is the supplier of services?
The C & F agent provides services to you (importer/distributor) for clearance, warehousing, and logistics.
Hence, C & F agent is the service provider, and you are the recipient.
2. GST Registration and Invoicing
The C & F agent should be registered under GST if their turnover exceeds the threshold.
They will raise invoices to you charging GST on the services rendered.
3. Billing From Your End
If you are billing your customers directly for the sale of imported goods, then you should issue invoices without involving the C & F agent in the billing process.
The charges paid to C & F agent are part of your input costs and should be accounted for separately.
4. Address of C & F agent on GST Portal
You do NOT have to add the C & F agent’s address on your GST portal unless the agent is acting as your GST registered agent or branch.
The C & F agent will have their own GSTIN and will file their returns separately.
You just claim input tax credit (ITC) on the GST charged by the C & F agent.
5. Input Tax Credit
You can claim ITC on GST paid to C & F agent for services used in your business.
Ensure you receive proper tax invoices from the C & F agent.
Summary:
Aspect Details
C & F agent registration Must be GST registered if turnover > threshold
Invoice C & F agent invoices you separately with GST
Billing to customers You bill directly; C & F agent not involved
GST portal address No need to add C & F agent address in your GST portal
ITC Claim ITC on GST paid to C & F agent
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Amount transferred in HUF Account
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Nursery business
- GST input credit on commercial property
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- Working on Gold wastage during Melting of old gold jewellery
- TDS on Dashcam rent and allied services
- Import Order Cancelled.
- Section 269ST applicability for capital introduced by partner to his partnership firm
- TDS- 2026-27 Q1 Correction
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
