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Place of supply

19 January 2018

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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23 Replies

Arvind agarwal (31 Points)
Replied 19 January 2018

When you supplied goods to a person who is registered outside UP, then how goods were consumed in UP only ?

Rammi_RP Rawat (Accountant ) (386 Points)
Replied 19 January 2018

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

1 Like

Arvind agarwal (31 Points)
Replied 19 January 2018

How place of supply is UP ?

1 Like

apurva agrawal (54 Points)
Replied 19 January 2018

Will it not creat problem while filling gstr1??

Arvind agarwal (31 Points)
Replied 19 January 2018

Read definition properly

Adarsh Shenoy (Student) (81 Points)
Replied 19 January 2018

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.

1 Like

apurva agrawal (54 Points)
Replied 19 January 2018

Place of supply is up as i m a dealer of up and i m delivering good in up.

apurva agrawal (54 Points)
Replied 19 January 2018

Place of supply is up as i m a dealer of up and i m delivering good in up.

apurva agrawal (54 Points)
Replied 19 January 2018

Thank u

Arvind agarwal (31 Points)
Replied 19 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'

Shankar Sharma (505 Points)
Replied 19 January 2018

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.

1 Like