Regarding billing

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Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2014 my question is if we raise invoice to a local registered vat dealer in delhi & delivery address is in gurgaon, is it local sale or central sale.can party is able to take credit on it or not.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

26 May 2014 where is ur office from where u raising the invoice is the place that will decide.

Querist : Anonymous

Querist : Anonymous (Querist)

27 May 2014 our offfice is in naraina (New Delhi)& we raised invoice to a registered dealer in Dvat Ghitorni (South Delhi)but delivery address is in gurgaon.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)

28 May 2014 then still it wont make any diff as both are in delhi.

Querist : Anonymous

Querist : Anonymous (Querist)

29 May 2014 But,sir delivery is in Haryana(Gurgaon) & as per section 3 of central sale tax of THE CENTRAL SALES TAX ACT, 1956
3. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.—A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase—
(a) occasions the movement of goods from one State to another; or
(b) is effected by a transfer of documents of title to the goods during their movement from one State to another.
as per (a) it should be central sale.

Rupesh Jain

Rupesh Jain (Expert)

29 May 2014 r/sir

if biling from delhi and goods sent to Gurgaon then you have to charge CST due to goods goes to outside the state and charge the full rate of tax dealer cannot take credit of tax.

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