Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 2-5-2018 Last Replied Date:- 3-5-2018 – If our buyer (Maharashtra) given instruction to send material to Gujarat customer ( Who is end user) on his behalf. The above case we will raise invoice charging IGST (Since supply is Inter State) and stating Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST. In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) . Is it possible to raise invoice showing Intra State supply when we declared as Inter state supply? Can we enter buyer details in GSTR1 to avail credit to buyer ? We have
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ew is that, the place of supply can be determined by referring Section 10 of IGST Act, 2017. The sub-clause (a) & (b) of the said section is given below:- (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient; (b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has
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