Gstn within state but supply outside the state(gst allocation in Gstr_1)

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ca final
388 Points Posted on 25 January 2022
Mr.A had registered gstn in kerala state but he has a construction project at tamilnadu.Mr.B having gstn in kerala state had supplied and delivered materials to tamilnadu and generated invoice with Igst(place of supply rule).While filing gstr1,Mr.B is facing an issue with the gst allocation.If Mr.B gives Gstn of Mr.A,gst site is automatically allocating gst into cgst and sgst.But as per place of supply rule its igst.How to overcome this while filing the Gstr1?
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On 25 January 2022 at 19:10 Report
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Quick Summary
This discussion addresses a common GST filing issue where a supplier registered in Kerala faces incorrect GST allocation in GSTR-1 when supplying goods to Tamil Nadu. The portal automatically assigns CGST/SGST based on the supplier's Kerala GSTN, but the 'Bill to Ship to' rule dictates IGST is applicable. The consensus is that if the recipient (Mr. A) is in Kerala and directs delivery to Tamil Nadu, the supply is considered within Kerala, requiring CGST/SGST. However, if the intent is an inter-state supply, the place of supply needs to be correctly identified and potentially adjusted in the filing, though the portal's automatic allocation based on GSTN can be a hurdle.

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Practice
3235 Points Posted on 25 January 2022
Change the place of supply in GSTR1 from Kerala to Tamil Naidu..issue will get resolved.
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On 25 January 2022 at 19:35
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ca final
388 Points Posted on 25 January 2022

Sir,it's not allowing to change place of supply.based on gstn its automatically taking kerala state.

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On 25 January 2022 at 19:39
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GST Practitioner & Accounts
15150 Points Posted on 25 January 2022
This is the case of Bill to ship to , Section 10(1)(b) of the IGST act 2017 , in this case place of Supply will be , Principal place of Business , That is Mr A Kerala , So in my opinion you have to charge CGST and SGST to Mr A and portal is showing correctly .
Goods were sent to Tamil Nadu on the direction of Mr A , so bill to Mr A and ship to Tamil Nadu site , So it's bill to ship to case . I hope Tamil Nadu site is not registered under GST.
This is my opinion , please take others opinion also .
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On 25 January 2022 at 20:19
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GST Practitioner
55067 Points Posted on 25 January 2022
Yes correct Mr. Prasad , Actual Recepient is Mr. A , even though the material has been delivered to tamilnadu on instructions of Mr. A , it's deemed that it being received by actual Recepient 'A' , So on bill also you need to charge CGST/SGST as both supplier & Recepient are in same state.
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On 25 January 2022 at 23:13

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