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B2c bill to ship to model

Chandana (Ca article) (16 Points)

11 July 2021

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

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5 Replies

Anoop srivastava (223 Points)
Replied 11 July 2021

I think it should be Kerala only

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 11 July 2021

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)

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CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 11 July 2021

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

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