Transit sale

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Pardeep Sharma

47 Points Joined June 2017

A (buyer in Rajasthan) bought goods from B (Seller in Punjab) and Invoice & eway bill issued by B in favor of A.

Now A wants to sell the goods to C (in Punjab).

Is it possible?

What would be status of Invoice & Eway bill?

Goods not crossed the Punjab and deliver within Punjab by A to C

Now I want to now billing would be IGST or CGST/SGST???

Under which rule/Act/Notification???

Replies (2)

CA Padmasri Manyam

CA in Practice

1340 Points Joined September 2013

Generally this transaction is done through bill to A, Shipt to C model. This is possible before commencement of movement of goods.

In the said model, B can charge IGST (since the location of bill to pary is Rajasthan (A)). A wil further issue tax invoice on C and charge IGST. E-way bill can be issued by B mentioning bill to and ship to locations.

But after commence of movement of goods, the tax invoice and E-way bill cannot be changed.

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

First of all cancel the E-way & invoice you made as the e-way cannot be edit once it generated

Now as per rule 138, .. you have choose 'Bill To' & Ship to Model
Generate e-way & raise bill as below :
Bill To : Address of A
Ship To : Address of C

IGST has to be charged

Send the copy of bill to A