Seprate consignment and bill required

This query is : Resolved

Quick Summary

When goods are supplied from Karnataka to a Distinct Person and another customer in Maharashtra within one consignment, separate invoices are required for each recipient. Both supplies are interstate and generally attract IGST. Proper E-Way Bill and valuation rules must be followed.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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02 June 2026 1) X in Karnatak send goods to his Distinct person Y in Maharashtra & X also send goods to other customer in Maharashtra in one consignment.
2) Transporter is in Maharashtra
3) Transporter raise his bill for Distinct person sale & also other customer sale to Y Distinct person in Maharashtra
My perception is Below
1) Distinct person sale in Maharashtra,- place of supply is Maharashtra , so Sgst + cgst
2) other customer sale, X in Karnatak required to raise separate bill infavour of other customer - place of supply Maharashtra,, so Igst
3) other customer sale required separate bill

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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03 June 2026 Invoicing: You must issue separate tax invoices for the branch (Distinct Person) and the third-party customer.
Tax: Both transactions are interstate supplies (Karnataka to Maharashtra) and attract IGST.
Valuation: Ensure the supply to the Distinct Person is valued correctly according to GST valuation rules for related/distinct parties.
Transport: Ensure the physical movement of the single consignment is supported by both invoices and the required E-Way Bill documentation.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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04 June 2026 Transporter is in Maharashtra and service receiver ( distinct person ) is Maharashtra so sgst + cgst required.
In second case transporter is in Maharashtra and service receiver ( X) is in Karnatak, so Igst required
It is right, please guide

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