we wanted to issue GST invoice in the state but buyer demanding delivery to interstate in that state he has no registration can we deliver goods as buyer address within in the state and consignee address as interstate for which buyer demanding delivery
in this case can he take input cgst and sgst
As per section IGST Act 10(1)(b)
Goods are delivered by the supplier to a recipient or any other person, on the direction of a third person by way of by way of documents of title to the goods or otherwise
Hence you can send goods as per following
Bill to : To your dealer , charge CGST/SGST
Shil to : Address where goods to deliver
Yes , your dealer can claim ITC
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