Requirement of Invoices during movement of goods

[CA.ANCHAL RASTOGI]

A dealer of U P purchases material from dealer of Maharashtra with instruction of delivery at Punjab.

My queries as under:

1. During the movement of goods, is it neccesary to keep both invoices (invoice raised by Maharashtra Dealer and U P Deale) or only Invoice raised by U P Dealer?

In my opinion only invoice ralsed by U P Dealer sufficient

AI Summary

Only UP Dealer Invoice Needed for Transit; Maharashtra Invoice for ITC Purposes Only A dealer in Uttar Pradesh (UP) purchases goods from a Maharashtra dealer, with delivery instructed to Punjab. The query concerns whether both invoices (from Maharashtra and UP dealers) are necessary during transit. The consensus among respondents is that only the invoice from the UP dealer is needed, as it includes the 'Bill to Ship to' address. However, there are two invoices: one from Maharashtra to UP with Integrated GST (IGST), and another from UP to Punjab, allowing the Punjab customer to claim Input Tax Credit (ITC). The second invoice is primarily for ITC purposes, not for the movement of goods.