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Different shipping and billing address

20 January 2022

hi,

first of all i am sorry if i selected the wrong sub category to ask this question.

i wanted to ask that i was gonna purchase something from my amazon business account and my gst number is of haryana state so can i get my amazon order shipped to my home in delhi or do i need to get it delivered in my office only(haryana state)

basically can my shipping address be of delhi and billing address be of office(haryana) and can i get gst rebate if i do so?

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6 Replies

Ajay Kumar (Assistant Manager - Accounts & Finance) (26 Points)
Replied 20 January 2022

Hi Mr Arshdeep
if the goods are supplied by the supplier to the recipient on the direction of a third person, it will be deemed that the third person has received the goods, and the place of supply will be the principal place of business of such third person.

Place of supply for Bill to – Ship to transactions is defined under GST under Section 10 (b) of IGST;

(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;

Input Tax Credit :- The third person (under whose instructions goods are supplied to recipient) can take ITC of GST charged by supplier and in turn charge GST to final recipient in bill to ship to transaction under section 10(1)(b) of IGST Act.( Umax Packaging (A unit of Uma Polymers Ltd.), In re [2018] (AAR- RAJASTHAN)

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 21 January 2022

ITC will be available only in condition when you bill to Delhi address from registered place Haryana for goods being ship to your Delhi address from Amazon

Arshdeep Singh (5 Points)
Replied 21 January 2022

So if i put shipping address as my delhi address and put billing address as office address (haryana) i can claim gst rebate?

Arshdeep Singh (5 Points)
Replied 21 January 2022

Originally posted by : Pankaj Rawat
	ITC will be available only in condition when you bill to Delhi address from registered place Haryana for goods being ship to your Delhi address from Amazon

So if i put shipping address as my delhi address and put billing address as office address (haryana) i can claim gst rebate?

Read more at: https://www.caclubindia.com/forum/details.asp?quote=2279826&mod_id=585796&offset=1#reply

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 January 2022

Yes ... as I have already replied , since the goods has been delivered to Delhi address directly from you supplier , so you have to bill the same material from haryana to Delhi address.

Bill from Supplier : To Haryana , Ship to Delhi

Haryana : will bill at Delhi address