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

[Ganeshan Kalyani]

Once inovice will suffice as it will have Bill to Ship to address.

[KASTURI SETHI]

Agreed with Sh.Ganeshan Kalyani Ji.

[Nash Industries I Pvt Ltd]

There are two invoices and not one.

Ist Invoice - Supplier from Maharashtra bills to UP dealer and ship to Punjab customer with IGST (UP). ITC availed by UP dealer and not Punjab customer.

2nd Invoice - UP dealer bills to Punjab customer with IGST (Punjab) and Punjab customer avails ITC based on UP dealer.

Regards

S.Ramaswamy

[Ganeshan Kalyani]

Sir, second invoice is for passing on the input tax credit. Second invoice is not mandatorily required for movement of goods from Maharashtra supplier.

[CSSANJAY MALHOTRA]

Agree with Ganeshan ji.

AI Summary

Invoice requirement for interstate goods movement: single bill to/ship to invoice versus two invoice approach affects IGST and credit entitlement. Issue: invoice practice under GST where a supplier in one state sells to an intermediate dealer in another state with delivery to a third state consignee. One position: a single invoice with bill to and ship to details suffices for movement. Counterposition: two invoices are issued-supplier to intermediate dealer with IGST (allowing the dealer to claim input tax credit), and the intermediate dealer to the consignee to enable downstream credit. The second invoice's necessity for movement is disputed; its main role is documenting tax transfer and credit entitlement.