GSTR1

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seller and buyer registration in Panjab and buyer want to receive goods to gujrat state.

query
1 IST is apply on this transaction or no
2 How to recode this transation in GSTR 1
3 what is place of supply.
Replies (8)

1. CGST/SGST will be charged by seller in bill raised to buyer in punjab.

3. PLace of supply is Punjab.

The buyer in punjab will raise an invoice in name of buyer in Gujarat.

Originally posted by : saloni
1. CGST/SGST will be charged by seller in bill raised to buyer in punjab.

3. PLace of supply is Punjab.

The buyer in punjab will raise an invoice in name of buyer in Gujarat.

Hello Kapil Ji & Sonali Ji

Now buyer of Punjab will bocome seller to Gujarat buyer..is it correct interpretation?

Transaction - 1 within Punjab SGST + CGST

Transaction - 2 inter state IGST

Yes sir, you are correct.

When the first seller in punjab will raise the bill he will mention bill to party-"Punjab buyer" and Ship to party- "Gujarat buyer". Goods will ultimatlely reach gujarat. And for transferring credit punjab buyer will raise an invioce to gujarat buyer.

It is called Delivery of goods to a person on the direction of the third person.

Sec-10(1) (b) IGST act.

Originally posted by : saloni
Yes sir, you are correct.

When the first seller in punjab will raise the bill he will mention bill to party-"Punjab buyer" and Ship to party- "Gujarat buyer". Goods will ultimatlely reach gujarat. And for transferring credit punjab buyer will raise an invioce to gujarat buyer.

ok thanks saloni ji.

Thank you
but problem how to record in GSTR1 .
B2B column what is use place of supply column . please explan with example.

In GSTR-1, you will show it as you normal sale to Punjab buyer.


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