GST Credit appearing as Ineligble in Bill To -Ship To Transactions
Query (Issue) Started By: – Sachin Mohite Dated:- 30-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Sir\/ Madam,
\nOne 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.
\nA 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.
\nHowever 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 provisio<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Software Developed for GST. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . Thus in the said contract B is the 2nd Person and C will be the third person. In Invoice by A to B IGST is charged and also in invoice by B to C IGST is charged. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST Credit appearing as Ineligble in Bill To -Ship To Transactions Query (Issue) Started By: – Sachin Mohite Dated:- 30-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GSTGot 9 RepliesGSTDear Sir\/ Madam, One of our client (A) of Maharashtra Supplied Material to (C) of Gujarat on the instruction of his customer (B) at … Continue reading “GST Credit appearing as Ineligble in Bill To -Ship To Transactions”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8458","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8458"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8458\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By MUKUND THAKKAR:
\nThe Reply:
\nWhere is B is located ?
\nReply By Sachin Mohite:
\nThe Reply:
\nB is Located in Maharashtra
\nReply By MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nYou can approach the Helpdesk.
\nReply By MUKUND THAKKAR:
\nThe Reply:
\nif 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.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nPlace of supply is that place where invoice is raised. Here invoice is raised within the State. Hence CGST , SGST will be applicable.
\nReply By Sachin Mohite:
\nThe Reply:
\nDear Sir<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIn 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.
\nAs 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 fol<\/p>\n
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