Sale from other state

This query is : Resolved

manish (Querist)
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29 August 2019 Sir/Madam

we are registered in only Delhi under GST Act not in other state but we want to sale our goods directly to Ambala Party from Gandhidham Port.

is it possible ?

if possible please refer to me legal provision of GST Act.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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29 August 2019 It is not possible .
Section 22 of CGST Act, 2017, which is statutory provision for the Registration under GST, mandates that every supplier is liable to be registered in the State from where he makes a taxable supply of goods

You , as an Importer has no option to bill such supply from Your Delhi Registration as goods are being supplied by you from Gujarat only.
The Law requires registration to be taken by the supplier in the State from which movement of goods is originating.

Your situation is not covered under special provision of “Bill to Ship to” which is allowed under domestic supply in terms of Section 10 of IGST Act, 2017..
Section 10(1) is applicable for determining the place of supply of goods , other than supply of goods IMPORTED into, or exported from India.

manish

manish (Querist)
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30 August 2019 Ok Madam Ji , Thanks for detailed explanation.

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