TaxTMI 
TaxTMI 
We are importing goods from foreign countries and selling them directly to consumers via Ecommerce platforms.Please let us know if we are elligible to take input credit of Customs Duty or IGST and adjust the same for output tax as IGST CGST and SGST. Also we are transfering the goods from our warehouse to their warehouse which is our additional place of business but different GSTIN.For this stock transfer is there any Tax involved within same state and which document is needed for the same?
Input Tax Credit for Importers
18 Jul 2017 
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Input tax credit eligibility: IGST credit allowed while customs duty is excluded; comply with e commerce invoicing and returns.
Input tax credit for imports is limited to IGST credit; customs duty is not eligible. Transfers of stock between units with different GSTINs within the same State are taxable and attract CGST and SGST, which can be discharged using IGST credit where permitted. E commerce sales do not permit using marketplace invoice serial numbers for the supplier's returns; suppliers must comply with monthly return filing and invoice upload obligations. Sales returns require issuance of credit notes to end consumers. (AI Summary)
Input tax credit for imports is limited to IGST credit; customs duty is not eligible. Transfers of stock between units with different GSTINs within the same State are taxable and attract CGST and SGST, which can be discharged using IGST credit where permitted. E commerce sales do not permit using marketplace invoice serial numbers for the supplier's returns; suppliers must comply with monthly return filing and invoice upload obligations. Sales returns require issuance of credit notes to end consumers. (AI Summary)