Import GST

136 views 2 replies

Rajkumar Gutti

747 Points Joined August 2018

we are doing business in several state & having seprate GST No. in each state.
we have imported goods from
JNPT port Mumbai (Maharashtra )
& same goods directly despatche to
various state like as Rajasthan, Gujrath, Taminadu, Andhra pradesh.
In this situation, is it necessary to take whole import materal inward
into Maharashtra GST location raise invoice to other stat location for
availaing import IGST input credit.
If we directly desptch goods to other than Maharashtra state from JNPT
and they take (other state) inward.
In this case can Maharashtra State location can avail import GST input
on the basis of bill of entry.

Replies (2)

Imthias ahamed Kormath

915 Points Joined July 2017

U may b issue an invoice from Maharashtra state code.Import gst paid by u as per customs document.The goods moved to another states otherthan Maharashtra.Import gst shown ur registration of Maharashtra only.It will not affect any furtherence supply by u from other states.

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

In GST every registration is treated as separate person. So the GSTIN mention on BOE will be deemed to be the importer. For availing ITC goods should have been received by the persons.

So if you want to claim ITC in Maharashtra then goods should be received by the registered person in Maharashtra.