Query of IGST Import

Save Share

This query is : Resolved

Quick Summary

This discussion addresses a query regarding the utilisation of IGST paid on imports. The proprietor has two GST registrations under one PAN, one in Delhi and another in Bangalore. Goods were imported into Delhi, and half were subsequently transferred to Bangalore for sale. The core question is whether the IGST paid on the import can be used to offset the output tax liability in Bangalore.

Abhinav Gupta

Abhinav Gupta (Querist)
Follow

22 April 2021 Hi

I have query, proprietor has two GST registrations one in Delhi another one in Bangalore on one PAN. Now proprietor import goods in Delhi from outside India on Delhi GST registration. Half of the goods sent Bangalore for sale, now can IGST import be used for set-off against the output liability of Bangalore's sales.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

22 April 2021 Tax invoice to be raised for transfer half of the goods to Bangalore, adjust import IGST against it.
Imported under Delhi GST any transfer to Bangalore required tax invoice.

Message likes : 2 times