15 December 2019
A registered (Delhi) person is participating in an exhibition in another State (W.Bengal) for display of his goods (apparels) and designs and to get orders for custom supply, duly tailored and embroidered as per customer needs. He takes casual registration in W. Bengal where exhibition is held. The apparel are later supplied from the place of business (Delhi) and charges IGST on invoice value. While most goods are for display, a few pieces are also sold at the exhibition and tax invoice for the same are issued under casual registration (W. Bengal) with CGST and SGST. My query is whether a tax invoice is essential to be raised by the dealer (regular registration GSTN- Delhi) on Self with Casual registration GSTN (W.Bengal) for goods eventually sold at the exhibition at Kolkata. How can a person invoice (sell) goods to himself? How will he account for the same? How can it be treated as supply when receipient and supplier are same legal entity? It will also create a difference in Sale (Turnover) as per ITR and GST, since GST turnover will get accounted twice for goods sold at the exhibition, in case a tax invoice is raised.
Read more at: https://www.caclubindia.com/forum/applicability-of-tax-invoice-for-goods-sent-to-exhibition-in-another-state-537699.asp
CAclubindia
