GST INVOICE QUERY

Sec.10(1)(b) of the IGST Act, “where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.”

Sec.10(1)(c) of the IGST Act, “where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient.”

Case:1
Supplier: Mr. H from Haryana
Recipient: In Punjab
Other Person: Mr. D from Delhi

First, H will raise invoice with Bill to D and Ship to Punjab. Here, place of supply will be Delhi and IGST will be payable by Mr. H.

Secondly, deemed supply of goods from H to D. D will raise invoice in the name of Punjab recipient and IGST will be payable by Mr. D.

Case:2
Supplier: Mr. D from Delhi
Recipient: In Punjab
Other Person: Mr. DD from Delhi

First, D will raise invoice with Bill to DD and Ship to Punjab. Here, place of supply will be Delhi and CGST +SGST will be payable by Mr. D.

Secondly, deemed supply of goods from D to DD. DD will raise invoice in the name of Punjab recipient and IGST will be payable by Mr. DD.