Goods and Services Tax – Started By: – Sachin Mohite – Dated:- 30-10-2017 Last Replied Date:- 5-11-2017 – Dear Sir/ Madam, One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at Maharashtra. Consideration is paid by B to A and B further raised invoice to C. A has applied IGST, as material moving outside Maharashtra, in its Invoice to B as per Section 7 of IGST and accordingly uploaded Return showing Place of Supply as Gujarat. However in GSTR 2 of B on Portal, said invoice is appearing but showing ineligible for tax credit to B.Since apply of IGST by A is as per provisions of IGST, B should get the Credit of the same. Query : How this technical problem can be solved so that B will
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ohite – The Reply = B is Located in Maharashtra – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can approach the Helpdesk. – Reply By MUKUND THAKKAR – The Reply = if you are loacated in Maharashtra and supplier A is also Maharashtra in transcation is Bill to Ship to than your supplier should be charge only CGST and SGST not IGST. please makes necessary correction in GSTR-2 by adding invoice mode and rectify mistakes. – Reply By Ganeshan Kalyani – The Reply = Place of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable. – Reply By Sachin Mohite – The Reply = Dear Sirs Thanks to all for your comments. However all comments received on my query are appears to be by invo
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ST is charged and also in invoice by B to C IGST is charged. In our case material is delivered at the instruction of 2nd Person (B) only and not at the instruction of 3rd Person (C). Thus Section 10(1)(b) can not be invoked in our case as in our opinion Section 10(1)(a) squarely apply and attract IGST for Invoice to B by A [ as per Section 7 read with section 10(1)(a) ] since the material is moving out of Maharashtra and the movement of goods terminate at Gujarat. As per Section 20 of IGST Act, for Input Tax Credit, Provisions of CGST Act will apply. Further as per Section 16 of CGST Act, condition for claiming Input Tax Credit is as follows Section 16(2)(b) : Person has received the goods Explanation.- For the purpose of this clause, it sh
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