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Type of gst in invoice

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This query is : Resolved

JAIMINI MACHHI (Querist)

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.

Please answer ASAP.

CA NEERAJ SHARMA

CA NEERAJ SHARMA (Expert)

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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