Import and sale to customer just after clearing from custom

This query is : Resolved

Santosh Pandey (Querist)
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22 May 2018 Dear Sir

Good Afternoon

We imported some material and want to sale to the customer just after it cleared from custom without taking the goods in our premises.

For Example
1. Imported goods from US and it is cleared custom at chennai port and found the customer in chennai itself, but importer registered with GST in Delhi, could we sell to chennai customer directly, if yes

(a) How would be e-way bill prepared?.
(b) Would importer get IGST credit in Delhi?.

Thank you in advance

Regards

CA Kartik Pandya

CA Kartik Pandya (Expert)
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23 May 2018 There is a provision in the
e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’.
In the e-way bill form, there are two portions under ‘TO’ section. In the left hand
side - ‘Billing To’ GSTIN and trade name is entered and in the right hand side -
‘Ship to’ address of the destination of the movement is entered. The other details
are entered as per the invoice.
In case ship to state is different from Bill to State, 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 and if the Bill to Party location is intra-state for the
supplier, the SGST and CGST are entered irrespective of movement of goods
whether movement happened within state or outside the state.

Delhi guy can take the IGST . . .

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