sandeep (Accountant) 24 February 2020
Suppose We purchase goods Directly From the Supplier ( Hand Delivery) , can we put request to Supplier to raise the Invoice on our Different GST Number ( Branch Located in Gujarat) . Recently One Supplier refused to raise the Invoice citing reason that we sold goods in Maharashtra , So he will not able to charge IGST since the Place of Supply is in Maharashtra.
Kindly throw some lights on Place of Supply Rules.
sandeep (Accountant) 25 February 2020
Supplier is located in Maharashtra. We also have Registration in Maharashtra as well as in Gujarat. We collected goods in Maharashtra but asked supplier to raise invoice in the name of Gujarat Entity and charged IGST but they refused to do since we have received goods in Maharashtra and they charged CGST / SGST instead of IGST
sandeep (Accountant) 26 February 2020
@ Pankaj Sir,
does it means Supplier can Charge IGST and shown place of Supply is maharashtra ( Bill to Ship to Concept) but here the supplier Charged SGST and CGST then How Gujarat entity take credit of SGST and CGST.
Pankaj Rawat (GST Practitioner) 28 February 2020
Yes offcourse Supplier is Liable charge IGST in this case..
Once the Address under' Bill to " is provided for Gujrat the POS is Gujrat & IGST is applicable.
It's like Gujarat dealer has directed to supplier to Deliver the goods to Mumbai but Bill to me in Gujarat.
Kindly refer Section 10(1)(b) of IGST.