Destination state

Page no : 2

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Better to think about the supply made not to third person... It's to site (its may be branch or work place). But, The AC is used on fixed place as Asset...

Please read Sec 10 (1)(d) of IGST Act

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 20 March 2019

@ Raja Ji
Thats correct , if Recepient is Registered , then supplier should Billed directly to MP , But ... if on the Instructions of Maharashtra the supplier is delivered the Goods (AC) to Site , in that case the Bill To , Ship To Model will accepted.

As per Section 31 CGST , & Rule 46 of CGST Act , Tax Invoice to whom billing Address is mention , the POS will be always be the the person whom billed not to whom it's being delivered

Priya Kashyap (Student) (7048 Points)
Replied 20 March 2019

raja Jiii 😂
hehe you're always correct 😉

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Bill to Ship to model applicable if it's business transactions...
But, Here AC is used in the site (may be branch or Fixed establishment)..
So, Bill to Ship to model not applicable in this case...

@ Ms. Priya Kashyap.,

Are You teasing...?

V Hajib (Registered Insolvency Professional Registered Independent Director with MCA) (54 Points)
Replied 20 March 2019

Company is registered in Mumbai.

Site office is in MP.

Site office is different from Fixed establishment. or distinct person unless separately registered.

Here when AC is purchased by site office:

Bill will be made on Miain office in Mumbai and IGST levied so as to avail ITC if not falling under Sec 17(5) for blocked credit.

Kindly confirm correctness of this view.

1 Like

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

The AC is purchased in MP and installed in MP site office then place of supply is MP.
The Dealer (recipient) is a URD in MP and ITC not available...

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 20 March 2019

For supplier & Recepient it's Business.
(Capital goods is being sold & purchased)

Moreover the POS is decided on identification of Nature of supply.

As per The querist, The Invoice is raised on Maharashtra Address , hence the GSTN of Maharashtra is being put on the Bill, now if the Billed address is Maharashtra, GSTN is Of Maharashtra ,then the POS will be always be the Maharashtra. You cannot Put POS of MP & GSTN & billing Address of Maharashtra.
Supplier will be never charged CGST/SGST by putting GSTN of Maharashtra (Billing Address)

In this scenario there will be 2 Transaction (When MP site is registered)

Supplier Will Bill to Maharashtra by Charging IGST & ship to MP
and the same time , Maharashtra will bill to MP

Yes ofcourse if MP site is registered then No need to Route that entry Via Maharashtra , Supplier can directly bill to MP site.

1 Like

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Okay....

I have a Office in Tamilnadu & Delhi. Tamilnadu office registered under GST & Delhi is not...

I purchased a Computer in Delhi to Delhi Office...

What is Your view here...?!

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Originally posted by : RAJA P M
	The AC is purchased in MP and installed in MP site office then place of supply is MP.The Dealer (recipient) is a URD in MP and ITC not available...

No way for Charging IGST in this transaction except Purchaser not dealing its as Business (AC Business)...

V Hajib (Registered Insolvency Professional Registered Independent Director with MCA) (54 Points)
Replied 20 March 2019

Sir,

Delhi office is not registered.

Being an office ,it is like a fixed place pf business.

AC seller can raise and invoice as he does to deal with an unregistered dealer and collect CGST + SGST from the buyer.

But if the buyer wants to avail ITC he should ask for the bill on Maharashtra GSTN and pay IGST and let Maharashtra office claim ITC..on the transaction.

1 Like

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Originally posted by : V Hajib
	Sir, Delhi office is not registered. Being an office ,it is like a fixed place pf business. AC seller can raise and invoice as he does to deal with an unregistered dealer and collect CGST + SGST from the buyer. But if the buyer wants to avail ITC he should ask for the bill on Maharashtra GSTN and pay IGST and let Maharashtra office claim ITC..on the transaction.

No Dear...

Buyer will brake / Crac the rules &can ask IGST invoice.

But, IGST not applicable.

In case buyer ask IGSt & Seller give the same then will face the future problems...

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 20 March 2019

Dear Raja Ji :

That means there is Nothing Like "Bill to , ship to in GST .

Sir as per section 10(1(b) IGST clearly states that deliveries made to Recipient based on Instructions of third Person

Now let's suppose if He generate a E-way bill for the same :

Bill To : Tamilnadu Office
Ship To : Delhi (URD)
The E-way bill automatically pick the IGST , not CGST/SGST.

The E-way also pick POS according to Address provided in Billing Tab

1 Like

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 20 March 2019

Dear Pankaj Rawat Ji.,

As per the 1st query here no more third person...

Anyway Okay Dear...

As per my understanding no way for charging IGST...
I follow the same...

thanks for the discussion...🙏🙏🙏🙏🙏

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 21 March 2019

Dear Raja Ji

You are always welcome
, Every one has their own view to Interpret the Law ,... hence My view on this is the same as above stated .

Chill , enjoy

1 Like

RAJA P M ("Do the Right Thing...!!!") (127177 Points)
Replied 21 March 2019

Yes Dear...

Here just view is based on act & it's understanding...

I know PoS & also bill to ship to mode if involving A, B, C.

Here A & B only. Also this not a supply by A. He only purchase the Goods and Using his destination. Not acceptable for B2S2...

May be anyway...

Good Luck...