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LOCAL GST SALES TO OUTSIDE STAE PARTY

Deepak Baid (1 Points)

26 December 2023

SELLERS PLACE OF REGISTRATION: TRIPURA

BUYERS PLACE OF REGISTRATION " WEST BENGAL

PLACE OF SUPPLY : TRIPURA

Please guide IGST is applicable or CGST/SGST Applicable...

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4 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14912 Points)
Replied 26 December 2023

As per section 10(1)(b) of the IGST Act , it's bill to ship to Case ( if goods were supplied within state of Tripura and bill to west bengal) , therefore. IGST applicable.

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MPR Sanjay Kumar (3145 Points)
Replied 26 December 2023

@ prasad nillugal sir please help me

how to calculate gstr 3b complete format of calculation as per GST department originally

Mr Shankar was registered person he made a supply to abc companies limited the following are

output tax supplies

Cgst 3000

SGST 3000

igst. 1000

input tax credit

cgst 800

Sgst 800

igst. 65

there is debit note rupees 5000

reverse charge mechanism is also applicable

what is the tax liability in this case please give me a calculation example and clarifications in computation

CA Raj Doshi (Practising CA) (8944 Points)
Replied 27 December 2023

Sir. Since you mention place of supply is tripura, then cgst sgst is applicable as per gst law.

But problem is that your customer will not get credit of the gst paid amount.

Rgds
CA. Raj Doshi
R C D & Co.
Chartered Accountants
Kandivali West,Mumbai

1 Like

prasad Nilugal ( GST Practitioner & Accounts ) (14912 Points)
Replied 27 December 2023

Goods were supplied at Tripura , No registration where the goods were supplied, therefore 10(1)(b) of the IGST Act applicable , place of supply in this case is principal place of business, that is West Bengal therefore IGST will applicable.

1 Like