samkasvala (proprietor) (131 Points)
24 April 2021The registered taxpayer has 2 place of business . i.e. one principal place of business ( office) and other additional place of business ( warehouse ). The seller wants to show additional place of business in sales invoices ( instead of place of principal place of business.) Query is whether is this permissible ?
CA. Sourav Sarkar
(Chartered Accountant )
(24578 Points)
Replied 24 April 2021
samkasvala
(proprietor)
(131 Points)
Replied 24 April 2021
Thank you very much for your reply. I appreciate that ideally principal place of business should be mentioned in the sales invoice. Also we have to mention that additional place of business is also registered with GST department.
The section 31 and Rule 46 of GST law mentions the word '' address ''. It does not mention about principal place of business or additional place of business.
CA. Sourav Sarkar
(Chartered Accountant )
(24578 Points)
Replied 24 April 2021
Prathyusha Varma
(ArticleShip)
(393 Points)
Replied 24 April 2021
samkasvala
(proprietor)
(131 Points)
Replied 24 April 2021
Thank you very much for reply and clarity of thought.
mohan sehgal
(Chief Executive/Managing Partner)
(110 Points)
Replied 26 April 2021
Pratyushya Verma is correct...
You shall Bill the INVOICE to Principal's place of Business and Ship to their registered additional place of business..
Apply Bill To / Ship To mode of Invoicing....
CAclubindia
