As per Section 10(1)(b) of IGST Act, the place of supply of goods in case the goods are delivered by the supplier on the direction of a third person whether acting as an agent or otherwise then the palce of supply will be the principal place of businees of such third person. But what if the third person is not a registered person, then what will be the place of Supply?
Menu
Place of supply
Replies (2)
Plcae of supply will be the place of the recepient the supplier would charge IGST(if inter state sale) / CGST+SGST, by issuing "Tax Invoice" from the person, on whose direction goods were sent and that person would charge IGST/CGST+SGST by issuing "Bill of Supply" to the recepient (URD)
But the person issuing bill of supply cannot charge GST....
Recent Threads
- Invoice NOT in 2B but showing in 2A, and supplier
- Is ITC available on VRF AC
- Capital gains on sale of furnished flat
- Heard & Seen Around – Your Daily Economi
- Gst interest and penalty doubts regarding missing
- Import of goods IMS telated
- ITR 6 submitting Problem
- Partnership Firm Closure Process
- Why the Costing Department Is Important ?
- Difference in efiling portal and intimation order
Related Threads
CAclubindia
