Place of supply

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54 Points Joined July 2017
I have supplied a goods to a person whose registration is outside up but the goods were delivered and consumed in up only. Plz suggest wheter I should charge IGST OR CGST, SGST
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On 19 January 2018 at 17:46 Report
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31 Points Joined January 2018
When you supplied goods to a person who is registered outside UP, then how goods were consumed in UP only ?
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On 19 January 2018 at 17:52
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Accountant
386 Points Joined June 2016

The place of supply is U.P.. Since it is the same state CGST & SGST will be charged.

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On 19 January 2018 at 17:53
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31 Points Joined January 2018
How place of supply is UP ?
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On 19 January 2018 at 17:57
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54 Points Joined July 2017
Will it not creat problem while filling gstr1??
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On 19 January 2018 at 17:58
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31 Points Joined January 2018
Read definition properly
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On 19 January 2018 at 17:58
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Student
81 Points Joined June 2012
place of supply is relevant. And the goods were delivered in UP only, and that's why the place of supply is UP. Hence, it is an intra-state supply. SGST and CGST is applicable.
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On 19 January 2018 at 18:00
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54 Points Joined July 2017
Place of supply is up as i m a dealer of up and i m delivering good in up.
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On 19 January 2018 at 18:00
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54 Points Joined July 2017
Place of supply is up as i m a dealer of up and i m delivering good in up.
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On 19 January 2018 at 18:00
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54 Points Joined July 2017
Thank u
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On 19 January 2018 at 18:01
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31 Points Joined January 2018
Obviously it create problem dear.
How you show this supply. If you show that you supply to registered person who is registered outside UP, then it goes in B2B supply but if you shown otherwise then you have to show it in under 'Supply to unregistered Person'
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On 19 January 2018 at 18:02
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510 Points Joined September 2016

Place of supply is the place to which you invoice. It is outside UP . So it is Interstate supply attracting IGST. No matter where the goods terminate. In fact when you enter customers GSTIN, the place of supply gets autoloaded.

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On 19 January 2018 at 18:41
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Student CA FINAL
388 Points Joined August 2014
It's an interstate transaction and IGST would be applicable because destination state will be billing state.
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On 19 January 2018 at 19:58
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Others
24 Points Joined January 2018
place of supply is u.p. where goods consumed since no movement of goods.. movement is intra state so you will charge cgst and sgst
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On 19 January 2018 at 21:12
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Student CA Final
11857 Points Joined May 2015

Plz refer rule 10 (1)b of igst act and charge igst accordingly 

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On 19 January 2018 at 21:32


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