Place of Supply and need for Registration

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This query is : Resolved

SIJU VARGHESE (Querist)

18 September 2019 Sir,
I shall explain my query by an example;
Mr.A who is registered in Kerala want to buy some goods from Mr.B at Andhra (registered or not) to sell the same goods to Mr.C at UP. Here Mr.A would take delivery of goods in Andhra and directly sell to Mr.C at UP.

In this case what are the options available for Mr.A at Kerala to sell the goods to Mr.C at UP without revealing the details of Mr.B to Mr.C?
Do Mr.A at Kerala is required to take registration in Andhra for the above transaction?

Kindly reply.

RAJA P M

RAJA P M (Expert)

19 September 2019 No need registration in Andhra by A.

SIJU VARGHESE

SIJU VARGHESE (Querist)

19 September 2019 Thank you for the reply sir.
Sir, Mr.A would take delivery of goods in Andhra, and directly sell to Mr.C at UP without bringing the goods to Kerala.
In E-way bill for the sale to UP, the delivery address should be shown from Andhra, but Mr.A has no office space in Andhra.
Is it possible?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 No AP registration is needed: under Sec 10(1)(b), B bills A (Kerala) with IGST and A bills C (UP) with IGST; the e-way bill uses the 'Bill From–Dispatch From' option with B's AP address as dispatch point, so C sees only A's details.

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