I have purchased material from Maharashtra ,place of supply is Delhi.invoice date is 30th September but material received on 12th October,w
hat will be entry for this transaction and how Will this effect GSTR-1 and GSTR-2 Return for the month of September?
IGST is applicable if Location of supplier and place of supply in two different state or one state and UT or two different UT. In above case Location of Supplier shall be Maharashtra (assuming Maharashtra is registered office of supplier) and Place of Supply is Delhi where transport of goods terminates for delivery.
GSTR 1 (by Maharashtra Supplier) and GSTR 2 (by customer) needs to incorporate this transaction in month of September only as invoice date is september.
Accordingly JE could be created.
CAclubindia
