I am a registered dealer in Tamilnadu. our supplied conmodites are "Boiler components ". One purchase order (POS) received from BHEL, TIRUCHY. The ordered components are supplied to Bangalore, Karnataka State as per instruction of BHEL people.
I have tax invoice raised to BHEL Tiruchy and noted the consignee address also in Invoice.
Query:
If i am collect either CGST or IGST in our tax invoice? pls tell me with clarity.
Thank u brothers.
Menu
Clarity against IGST
Replies (7)
You Need to collect IGST. As you are doing inter-state supply IGST will be applicable.
Office of the recipient is not important. The place of supply is Important. Your supply is to another state.
Office of the recipient is not important. The place of supply is Important. Your supply is to another state.
Sush*t jee
The place of supply means Tax invoice addressed people (BHEL Tiruchy).
The place of supply means Tax invoice addressed people (BHEL Tiruchy).
Here it involves two transactions
First leg of transaction is between A and CSecond leg of transaction is between C and B
In this type of transactions, initially C places order to A and directs him to deliver the goods to B. On such direction, A delivers the goods to B by acting as an agent to C. The departure from normal transaction here is that purchase order for supply will be made by one person and actual delivery will be made to different person and in that chain 3 parties are involved to complete the transaction.
First leg of transaction is between A and CSecond leg of transaction is between C and B
In this type of transactions, initially C places order to A and directs him to deliver the goods to B. On such direction, A delivers the goods to B by acting as an agent to C. The departure from normal transaction here is that purchase order for supply will be made by one person and actual delivery will be made to different person and in that chain 3 parties are involved to complete the transaction.
According to sec 10 b
Supply is on direction of third person so
SGST AND CGST applicable
Supply is on direction of third person so
SGST AND CGST applicable
Thank u Mr. Sandèep Upahyay Brother.
Yes! you have to charge CGST n SGST only, because you have recd instructions as well as payment from BHEl-Thiruchy only (INTRA STATE). Delivery is irrelevant.
further I also agree @ AZGHAR, @ SANDEEP openions.
Thank u to all
Recent Topics :
- CAPITAL GAIN REG
- Built a simple tool to automate client document fo
- Capital Gain on Sale of SRA Allotted Flat Received
- Discrepancy in Auto populated figures in GSTR1 of
- What should I do after receiving a GST Show Cause
- Discuss and Download CA Inter Question Paper Septe
- Hi experts needed some help
- Gift of Immovable Property u/s 92 of Income Tax Ac
- NSE BSE Pre-open session changes from 7 September
- Financial statements for non corporate entities
Related Topics :
CAclubindia
