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GST for different state

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Charandeep singh

23 Points Posted on 04 January 2022

Hi,

I have a query regarding the supply of goods to the state where I don't have GST registration.

I purchase goods from Ahemdabad, my registered state is Jharkhand. My supply state is Odisha where I don't have GST registration.

Can I purchase from Ahemdabad and Ship directly to Odisha?

Replies (3)

Quick Summary

This discussion clarifies GST implications when supplying goods to a state where you don't have a GST registration. It explains that while direct shipping from your supplier to the destination state (Odisha) is possible, claiming input tax credit might be restricted unless goods are recorded as received in your registered state (Jharkhand). The advice suggests using the 'Bill to' and 'Ship to' mechanism for invoicing and e-way bills to manage this correctly.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 04 January 2022

You may not get input tax credit , because as per section 16(2) of the CGST act , one of the condition is you must receive Goods or services
You must have record that goods have received in Jharkhand to claim input tax credit.
This is my opinion , take other opinion also.

sabyasachi mukherjee

Profession

19978 Points Posted on 04 January 2022

You must have gst registration.
In this case you are supplying goods to another state AND IF YOU HV SGST AND CGST REGISTRATION IT IS POSSIBLE.
THE REG. DEALER then there is no problem.

Rajendra Prasad

Employee Private

1142 Points Posted on 04 January 2022

Yes, you may ship directly to your Customer from your supplier. Here your supplier has to opt the Bill to (Jharkhand) and Ship to (Odisha) concept and accordingly Tax Invoice and e-Waybill has to be generated. And you have to generate Tax Invoice in support of above documents on your customer.

And also you can avail Input Credit on such purchases. Go through Section 16(2)(b).