BUYER OTHER THAN ACTUAL USER OF MATERIAL

[SURYAKANT MITHBAVKAR]

If our buyer (Maharashtra) given instruction to send material to Gujarat customer ( Who is end user) on his behalf.

The above case we will raise invoice charging IGST (Since supply is Inter State) and stating Shipped to Gujarat & Billed to Maharashtra. Also we generate E-Way Bill to Gujarat Customer showing IGST.

In our case the sale is in transit because we will get payment from Maharashtra buyer and he is asking to raise invoice after charging (CGST + SGST) .

Is it possible to raise invoice showing Intra State supply when we declared as Inter state supply?

Can we enter buyer details in GSTR1 to avail credit to buyer ?

We have raise supply invoice charging IGST is it possible to show IGST amount under Intra state dealer in GSTR1?

or

What is procedure to adopt under the above transaction?

AI Summary

GST Query Clarifies 'Bill to Ship' Transactions: Charge CGST and SGST When Goods Delivered to Buyer's State A discussion on a GST-related query involves a transaction where a buyer in Maharashtra instructs the seller to ship materials to an end-user in Gujarat. The seller questions whether to charge IGST, as it is an inter-state supply, or CGST and SGST, since the buyer is in the same state. Responses clarify that in a 'bill to ship' transaction, the place of supply is determined by the location where the goods are delivered, which is Maharashtra. Therefore, CGST and SGST should be charged, aligning with the buyer's request. The consensus is that CGST and SGST are applicable.