Air Asia registered in West Bengal with same GST no when billing for CCU-BLR doing Tax Invoice and for CCU-IXB (Bagdogra) they are giving Bill of Supply. Similarly registered in Karnataka billing for BLR-Bagdogra they are giving Bill of Supply. Can anyone please clear why they are raising Tax Invoice & Bill of Supply simultaneously. Also can I take input against bill of supply. Please clear my doubts.
4 Replies
Ashwin Kumar
(CA ipcc)
(449 Points)
Replied 13 October 2023
Bill of supply and tax invoice are two different documents..you treat bill of supply as something like performa whereas tax invoice is the actual document. you can't avail credit based on bill of suppl, it stax invoice against which you can avail credit.
Tapas
(Accountant)
(29 Points)
Replied 13 October 2023
Sir,
Thanks for your reply. But Sir with same GST no, sometimes they are issuing Tax invoice and sometimes Bill of Supply. Why it is like this. Please clarify.
Suresh Kumar
(Account)
(403 Points)
Replied 13 October 2023
As per GST guidelines, which came into force on July 18, 2022, exempt the following destinations from GST.
Economy class tickets to and from:
- Bagdogra (West Bengal)
- North-Eastern States (Assam, Sikkim, Tripura, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, and Nagaland)
Thats why , Route to/from Bagdorga........issues Bill of Supply and in other cases issue Tax Invoices.
In case of exempt supply, Bill of Supply issues and there is NO GST on it so no question of ITC on it.
In Case of Tax Invoice, You can avail ITC subject to satification of conditions laid down u/s 16& 17 CGST Act
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