LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Invoice create

26 February 2019

Invoice Created by Uttarakhand To Delhi but place of supply in uttarakhad so which tax is impose on that Invoice igst or cgst & Sgst

Reply
Follow
Share

7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14165 Points)
Replied 26 February 2019

If Delhi is registered under GST then IGST will be applicable .

please confirm with other also.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 26 February 2019

Yes as per section 10 IGST , IGST is applicable

M.M Sachora (Tax Professional & Advisor) (1421 Points)
Replied 26 February 2019

GST is a destination based tax, i.e., the goods/services will be taxed at the place where they are consumed and not at the origin. So, the state where they are consumed will have the right to collect GST.

1 Like

jyoti bhagchandani (fresher) (595 Points)
Replied 27 February 2019

but why is the invoice created for delhi if place of supply is in uttarakhand only

Dip Narayan (Deputy Manager) (767 Points)
Replied 27 February 2019

Can you pl inform the state of the "Bill to Party"?

subhagan sreerangam (7039 Points)
Replied 27 February 2019

thank you and congratulations

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 28 February 2019

that what i have mention the section 10 (1)(b) of IGST ACT:

If bill to delhi on whose direction the goods being delivered to U.Kand , the POS of such goods will be the principal place of business of such person (delhi)

its Ship To , Bill To model

1 Like