my client registered in tamilnadu and sale of goods to unregistered person. he is andra.
so sales invoice raise cost and sgst is my assumption. is it correct ?
7 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 04 June 2022
It's Inter-state transaction thefore ,you have to charge IGST.
Kishor Lulla
(993 Points)
Replied 05 June 2022
If it is b to c sales, no problem even if cg sg is levied. but when it's b to b then igst
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 05 June 2022
It will be treated as inter state supply and IGST will be charged
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 05 June 2022
Yes agree with Zafar Sir, one can not charge CGST and SGST for Inter-state transaction ,As per IGST act you have to charge IGST . Mr Lulla please confirm in which section of the IGST Act , it is written for inter-,State transaction one can charge CGST -SGST , or where it is written.
Imthias ahamed Kormath
(910 Points)
Replied 05 June 2022
Ur client not registered,he may purchase goods from u for personal use only.a composition dealer may purchase from other states,but he can not supply the goods to other states.
chirag agarwal
(7 Points)
Replied 06 June 2022
As per Section 10 of IGST Act, where supply involves movement of goods, place of supply is the location of goods at the time when movement is good terminates for delivery to the recipient.
Therefore, in the given case Place of Supply will be Andra. Thereby attracting levy of IGST.
For determining Place of supply, it is immaterial that to whom the goods are supplied. Hence, the fact that goods are supplied to unregistered person does not affect the levy of IGST.
Also, the supply will be taxable under forward charge and NOT REVERSE CHARGE.
Therefore, in the given case Place of Supply will be Andra. Thereby attracting levy of IGST.
For determining Place of supply, it is immaterial that to whom the goods are supplied. Hence, the fact that goods are supplied to unregistered person does not affect the levy of IGST.
Also, the supply will be taxable under forward charge and NOT REVERSE CHARGE.
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