Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Bill to and Ship to

SUMIT KARESIA (155 Points)

29 June 2018

Sir as per GST whose info would be uploaded in Gstr 1 if Bill has mention Bill to Ship to address to different person?

Reply
Follow
Share

2 Replies

Rishabh (student) (34 Points)
Replied 29 June 2018

In GSTR-1 u should be uploaded the bill to person
As per sec 10(1)(b)....destination of goods will be the billing address.....

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Sundararajan S (Final Student of ICAI) (1764 Points)
Replied 29 June 2018

According to Section 10 of IGST Act, if supply involves movement of goods, and goods are delivered in a place on the instruction of another person,then place of supply shall be the location of such person who gives such instruction. Example, Konda Reddy of AP gives instruction to Ganapathi of TN to deliver goods to Govindan Nair of KL, then place of supply for Ganapathi shall be AP, the location of Reddy. Reddy on the other hand, will make bill to Govindan Nair of KL. So answer to your question is Bill is to be made to the person who gives instruction to deliver goods and not place of delivery of goods.