Issue of invoice under bill to ship concept.
This query is : Resolved
Quick Summary
24 November 2021
Dear sir,
we need clarification on below points.
Under bill to Ship to model of supply,
A company , B( A co supplier) and C ( Recipient of goods i.e A Company buyer.
B sending goods directly to C on behalf of A . In view of above,
As per GST rule / Act, when A should raise invoice on C,- whether prior to movement of goods OR After movement of goods but before delivery of goods OR After delivery of goods.
Kindly clarify and request you share relevant rule(s) /act for the same.
we need clarification on below points.
Under bill to Ship to model of supply,
A company , B( A co supplier) and C ( Recipient of goods i.e A Company buyer.
B sending goods directly to C on behalf of A . In view of above,
As per GST rule / Act, when A should raise invoice on C,- whether prior to movement of goods OR After movement of goods but before delivery of goods OR After delivery of goods.
Kindly clarify and request you share relevant rule(s) /act for the same.
CA R SEETHARAMAN
(Expert)
24 November 2021
A should raise invoice on C, prior to movement of goods.
CA R SEETHARAMAN
(Expert)
25 November 2021
As per GST rules tax invoice has to be issued before movement of goods.
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