Here IGST only will apply. Haryana dealer has to generate Tax Invoice in Bihar dealer's name and will deliver the same in Haryana. In continue, the Bihar dealer has to generate Tax Invoice to the dealer where the goods has been delivered with IGST.
Rajendra Prasad
(Employee Private)
(1848 Points)
Replied 05 July 2022
Here IGST only will apply. Haryana dealer has to generate Tax Invoice in Bihar dealer's name and will deliver the same in Haryana. In continue, the Bihar dealer has to generate Tax Invoice to the dealer where the goods has been delivered with IGST.
CA Rashmi Gandhi
(Chartered Accountant)
(86308 Points)
Replied 05 July 2022
Rajendra Prasad
(Employee Private)
(1848 Points)
Replied 06 July 2022
Please re produce here the said rules.
CA Rashmi Gandhi
(Chartered Accountant)
(86308 Points)
Replied 08 July 2022
Rajendra Prasad
(Employee Private)
(1848 Points)
Replied 08 July 2022
This provision will apply for the transactions which, the delivery of goods has been taken place by supplier at his place of business. Means goods terminates for delivery to the recipient.
If any customer came to the supplier for goods and given other state GSTIN and taken hand delivery at suppliers place, here supplier has to charge CGST and SGST as he is not aware about of place of consumption of the said goods.
Not for the transactions which has been delivered by supplier to recipient directly.
And also in this transaction if the Haryana dealer charged CGST and SGST in his Tax Invoice which has been generated on Bihar dealer, then Bihar dealer is not eligible to avail input credit.
CA. ANKIT PANDYA
(CA)
(682 Points)
Replied 08 July 2022
It's clear case of Bill to / Ship to transaction. IGST will be applicable.
when consideration for the said delivery is going to be paid party in Bihar and invoice is also going to be raised on him, IGST is to be applied.
CA Rashmi Gandhi
(Chartered Accountant)
(86308 Points)
Replied 08 July 2022
CA Altamush Zafar
(GST Consultant)
(15966 Points)
Replied 12 July 2022
If the delivery is being done in Haryana at a different premises from yours on the instruction of the buyer in Bihar then IGST will be charged otherwise CGST/SGST will be charged
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