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SALES TO URD OF OUTOFSTATE

D.Srinivasulu (B.SC) (202 Points)

14 October 2020

hai gd mng to gst experts.
am ap gst dealer. shall I made sales to customers to out of state or not. if yes any restrictions and any waybill generate or not

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2 Replies

prasad Nilugal (3924 Points)
Replied 14 October 2020

Are you composition dealer or regular registered delar under GST .?.

Shivam RC (Student) (23683 Points)
Replied 14 October 2020

Good Morning Mr. D. Srinivasulu.

SCENARIO 1: COMPOSITION SCHEME DEALER :-

If you are registered under Composition Scheme of Section 10 of the CGST Act 2017, then you are strictly not allowed to do INTER STATE OUTWARD SUPPLY ( SALES ). As per the Restrictions and Conditions as laid down under the Provision of Section 10(2) of the CGST Act 2017 read with Rule 5 of the CGST Rules 2017, Composition Scheme Dealers are not allowed to do Inter State Sales. However there is no restrictions in Inter State Purchases.

SCENARIO 2 : REGULAR SCHEME DEALER :-

If you are registered as a Normal Taxpayer / Regular Scheme under Section 9 of the CGST Act 2017, then there is no restrictions with respect to INTER STATE OUTWARD SUPPLY ( SALES ). You can sale to customers who are located out of Andhra Pradesh. There's no restriction.

As far as E-Way Bill is concerned, you need to generate it incase of Inter State Supply, when your Consignment Value exceeds Rs. 50,000 as per Rule 138 of the CGST Rules 2017 read with Section 68 of the CGST Act 2017.

Regards.