can a person sell and transfer goods to his customer directly from where he purchased and both transactions are inter-state. for reference one person is having business in Gujarat and purchased goods from Delhi vendor, can he sell same goods to Haryana customer directly from Delhi.
2. if yes, do he needs to register him self in Delhi state
3. also tell me the category under which he should be registered if he is doing such type of business, means purchase any goods from any where and sell goods directly from that place.
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purchased goods directly transferred to third party
Replies (3)
As per gst law a person is required to register only in the state from where he makes taxable supply . this is the case of bill to ship to model . there are 2 supplies involved in this transaction
a) first transaction is beetween delhi vendor and gujarat recipient . for this transaction delhi vendor will show in his
invoice as " billed to "gujrat person name & gstn " and in another column in same invoice shipped to " haryana customer name & gstn no " . the place of supply will be gujrat even though goods are moving to haryana and I.G.S.T will be charged.
2) second transaction is between gujrat person and haryana customer . gujrat person will raise invoice to haryana customer and place of supply will be haryana there fore I.G.S.t wiil be charged
a) first transaction is beetween delhi vendor and gujarat recipient . for this transaction delhi vendor will show in his
invoice as " billed to "gujrat person name & gstn " and in another column in same invoice shipped to " haryana customer name & gstn no " . the place of supply will be gujrat even though goods are moving to haryana and I.G.S.T will be charged.
2) second transaction is between gujrat person and haryana customer . gujrat person will raise invoice to haryana customer and place of supply will be haryana there fore I.G.S.t wiil be charged
there fore you are not required to register in delhi and can do business from gujrat only
According to sec 10 b supply is on direction of third person so Gujarat to Haryana IGST applicable also for inter state supply registration is mandatory
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