GST Rebate & Return File

This query is : Resolved

PRAVESH SINGHAL (Querist)
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19 August 2022 Kindly suggest us,

Condition 1:- Seller is in MP and Buyer in Maharashtra and Delivery address is in MP.
A) In this case confirm GST type (in invoice CGST & SGST will applied or IGST applied)
B) In this case Buyer will eligible or not for GST Rebate.
C) In this case in GSTR1 what Place of Supply mention in return.

Condition 2:- Seller is in MP and Buyer in Maharashtra and Delivery address is in Gujrat.
A) In this case in GSTR1 what Place of Supply mention in return.
B) In this case Buyer will eligible or not for GST Rebate.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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19 August 2022 Both conditions are indicating bill to ship to model. in such cases as per POS rules, the registered person on whose directions the goods are delivered, shall be deemed to have received the goods and the location of such person shall be the POS. So in both cases POS for MP seller will be Maharashtra even though delivery takes place in MP and Gujrat respectively. The maharastra person will utilize the IGST credit received from MP seller to set off his outward IGST supply to dealer in MP in situation 1 and dealer in Gujarat in situation 2. meaning thereby there will be two separate billing in both the situations,