16 September 2020
If a person doing business online and send good through various supplier directly to consumer. Ex Mr A of UP sells good to Mr B of Punjab and goods are dispatched from supplier to customer directly from Punjab seller. We need to charge IGST OR CGST Further can we do so that registration is in UP and we are shipping goods from various state
16 September 2020
In this case, GST should be charged as per the state in which the actual buyer is located. In your example, since A & B are situated in different states, IGST should be charged. You can supply goods to any other state and charge IGST.
16 September 2020
Yes,definitely you can do so under Bill to and ship to model. Your supplier in Punjab will raise tax invoice as "Bill to A" in UP and "ship to B" in Punjab. He will charge IGST because A is situated in UP.In turn A will raise the tax invoice to B in Punjab and charge IGST.
CAclubindia
