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

Place of supply determination: bill to location governs, making bill to/ship to transactions subject to CGST and SGST.
When goods are delivered on the direction of a third person, that third person is deemed to have received the goods and the place of supply is the principal place of business of that person; consequently a bill to/ship to transaction billed to a purchaser in the supplier's State is an intrastate supply attracting CGST and SGST, requiring e way bills in the billed buyer's name and reporting consistent with intrastate classification so the buyer may claim input tax credit.