06 July 2023
we are govt. contractor. Recently we got a contract to repair a small CC road in the same state(intra state supply), duration of work is 7 days and the department only provided a work order to execute the work. Now, we store material for the duration of work at the worksite or at any domestic home in the vicinity after getting oral consent from the owner. do i need to register such home/ worksite(open road in this case) as additional place of business if the duration of work is small? if yes what document should be provided for the same. p.s- in our stock register( in tally) we generally show the worksite/home address as godown. what is the proper procedure? Thanks
07 July 2023
how should i transfer material in situations described above to my work site under following conditions: 1. when directly shipped from supplier to the worksite: should it be a bill to ship to transaction. i don't think that would be right as we don't actually supply the raw material to our client we merely use that for construction of final product which would be a supply under gst, also client won't be available to receive such consignment. 2. when goods are delivered from principle place of business to the the worksite: should i use delivery challan as it is transportation of goods for reason other than supply? if yes should we write our firm's gst details for consigner and also for consignee ( with different delivery address)?
08 July 2023
Sir, If we use bill to-ship to to transfer materials, will not it transfer the right in those material to the consignee i.e to our client? if we want to retain ownership of material after a bill to ship to transfer , will "not issuing" invoice to our client by our side suffice?
08 July 2023
sir, the goods will be supplied by the supplier and therefore in the e way bill it have to be the supplier details in the bill from section, so the supplier would be the consigner ( as per my understanding), and in the bill to section details our firm details have to be given. from here we have 2 options. 1. regular transaction: in this case the ship to section of the e way bill will have to be our registered address as other addresses is not allowed. 2. Bill to ship transaction: in this case the e way bill portal allows putting other address but the invoice becomes an bill to ship to invoice and in the invoice supplier have to put the cosignee details which would be the site location and we can not be the consignee as the same site is not our registered place of business. in this case we would be the buyer. Now as this is a bill to ship transaction will the GST department see it as a supply of goods from us to PWD? if yes we need to issue invoice which we can not do for reasons discussed above.
CAclubindia
