Dear Friends
Suppose A makes an intra state supply of computer to B.
But A didnt supply computer in one go.
first he sent cabinet
then ram
then hard disk
and finally the computer was assemebled in teh place of B.
Now the gst rate of computer is 18% but gst rate of ram, cabinet, hard disk etc is 12%.
how to deal with such situation.
how will invoicing happen etc.
regards
" But A didnt supply computer in one go."
If billed for parts separately........... it will be under 12% or so itemwise.
If billed for computer as a whole....... it will be under 18%
Dear Dhiraj
The supplier wants to bill for the entire computer only but he has supplied various parts in stages.
when he will send any part, will he issue delivery challan because he wants to issue invoice for teh whole computer only.
and does tax also get charged in delivery challan?
how to handle this situation?
this is not a normal mixed suplly its basically a mixed supply which is supplied is stages.
regards
No tax over delivery challan. And many times such big machinery parts are sent via DC and finally assembled at site.
Why to specifiy it as parts....... better to bifurcate it as part A,B,C,D etc...
Dear Dhiraj Sir
Is no GST charged when we issue delivery challan?
if so then cant supplier escape paying tax by sending all his goods under delviery challand instead of invoice.
regards
A GST tax invoice is issued usually when supply of goods or services is made or when payment has been made by the recipient.
In some cases, instead of a tax invoice, a delivery challan is issued for transportation of goods.
As per Rule 55 (1) of CGST Rules, following are instances when delivery challan can be issued for transportation of goods without an invoice:
After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice on delivery of goods as per time prescribed by law.
Dear Sir
please tell me whether any tax is charged when we issue delivery challan?
if not then cant supplier evade tax by issuing delivery challan in case of normal supplies also where there are no supplies in instalments.
regards
 |
please tell me whether any tax is charged when we issue delivery challan? if not then cant supplier evade tax by issuing delivery challan in case of normal supplies also where there are no supplies in instalments. |
 |
As already replied earlier........
After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice on delivery of goods as per time prescribed by law.
CAclubindia
