B2c bill to ship to model

my supplier is registered dealer in Karnataka has made a sale of shirts to unregistered dealer in tamil Nadu and shipped the goods to Kerala on instruction of recepient .
In B2C of gstr1 which state should be selected for place of supply
Replies (5)
Quick Summary
This discussion clarifies the Place of Supply (POS) for a B2C transaction where goods are billed to an unregistered dealer in Tamil Nadu but shipped directly to Kerala on their instruction. According to Section 10(1)(b) of the IGST Act, the POS is deemed to be the location of the third person directing the delivery, which in this case is Tamil Nadu. This holds true regardless of whether the recipient is registered or not, and it's the responsibility of the unregistered dealer in Tamil Nadu to manage their own interstate supply regulations.

I think it should be Kerala only
POS is Tamilnadu.
Section 10(1)(b) IGST Act :
Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, it shall be deemed that the Third person has received the goods & POS shall be location of third person.
(In this case the Third person is in Tamil Nadu)


(the POS does not change in this case whether Recepient is registered or not)

Place of Supply will be Tamil Nadu.

Although the Tamil Nadu person is not allowed to supply goods interstate because he is unregistered therefore he cannot sell to Kerala Person but that is his problem

Thank you sir
Tamil nadu will be place of supply

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