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Bill to ship model

22 July 2020

under GST bill to overseas -ship to India from India
we have delivered goods to Indian party
as per order from overseas party billing is in the name of overseas party & ship to is Indian party

on this transaction is gst applicable or not
how to show this transaction like bill to ship
if it's possible for bill to ship our customer (overseas party) doesn't have gst number

Let me know, thanks

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6 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 22 July 2020

Yes it is taxable as the place of supply is in India

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pushapa pushpu (17 Points)
Replied 22 July 2020

How to show in gst returns

chethan data (298 Points)
Replied 22 July 2020

Hi madam I think not possible bill to ship model because
bill to ship model is oly within India but it's not export because goods not left outside India
section 10(1) (B) IGST act talk about POS of principles place of business of third party but third party is ur customer located outside India obviously this section not applicable
better as my view u should rise invoice to party

1 Like

Deepak Deepu (59 Points)
Replied 22 July 2020

How to report in gsr3b n gstr 1 on this

Apurv Bhalinge (51 Points)
Replied 23 July 2020

Invoice will be raised on Oversea party and GST will be charged at the rate applicable on the item of sale. Delivery of goods is done on instruction of actual oversea party to 3rd party. If oversea party is in India (other state) or outside India IGST is applicable at rate prescribed on your supplied goods.

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Deepak Deepu (59 Points)
Replied 23 July 2020

Apuru bhalinge sir if I have raise invoice to outside India party but goods delivered to India party oly how show this transaction in gst return ex GSTR 1 it will ask gstin