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
Yes, you can issue such an invoice.
Where goods are delivered by the supplier to the recipient but at the instruction of a third person (i.e., the person providing instructions to the supplier on where the delivery should take place), then the place of supply will be the principal place of business of such third party and not of the actual recipient. Sec. 10(1)(b) of IGST Act.
So, CGST+SGST will be payable by you.
Issue Invoice/EWB under ‘Bill To-Ship To’ mode.
In such transactions two supplied are involved. Your role as a supplier is restricted to first part only.
Bill to: Details of registered buyer. He will get the ITC.
Ship To: Details of unregistered recipient in other state.
CAclubindia
