21 February 2019
Mr. A in Gujarat wants to sale goods to Mr. B in Gujarat , Mr. A purchase goods from Mr. C ( In kearala ) and direct Mr. C to Send the Goods directly at Mr. B's Address in Guajarat. In this case Mr. C charged IGST in Invoice which is raised in the name of Mr. A. Now Mr. A want to raise an Invoice to Mr. B but goods is not receieved by Mr. A but directly send to Mr. B in gujarat from Mr. C in Kerala. Whether Mr. A should charge IGST or CGST and SGST in his Invoice.
21 February 2019
since A & B both are in same state, hence cgst/sgst will be charged.
The whole transaction has 2 parts"
first sale by c to a delivered to b second sale a to b In first part c will charge igst to a , and it will be deemed to be delivered to a when good received by b in second part a will issue invoice to b since both are in same state sgst/cgst will be charged.
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