GST CLAIM UNDER BILL TO SHIP TO CONCEPT

[Senthilkumar R]

Sir,

One machine purchased from karnadaka to tamilnadu in bill to and ship to concept.

billing address pay the payment and utilised the IGST amount. But supplier passing the tax

amount, to shipping address. How to rectify the problem.

[YAGAY andSUN]

Through issuance of revised invoice you may rectify this problem.

[Senthilkumar R]

These transactions was completed in Jul17. Now how to rectify.

billing address claiming the IGST

shipping address not utilised the IGST

Supplier passing IGST to shipping address.

[JSW CEMENTLIMITED]

Ask the supplier to issue a credit note for the invoice amount and then issue a debit note containing igst in bill to address.

[CAKuldeep Sharma]

Ask your supplier to modify invoice through using table 9A in GSTR-1

In table 9A, your supplier can change the GST number.

This can be done in any subsequent month GSTR-1 till Sep of next financial year

[YAGAY andSUN]

All the methods as suggested by Experts are statutorily valid. You may opt any of these.

[JSW CEMENTLIMITED]

Sir,

The one suggested by CA Kuldip Sharma is the better solution instead of issuing debit note and credit note as suggested by me. This would correct the problem in the portal itself. Thanks Mr. Kuldip.

Regards

AI Summary

Bill-to/ship-to GST allocation: have supplier amend GSTR filing to transfer IGST entitlement and correct portal records. The document addresses misallocation of IGST under the bill-to/ship-to arrangement and sets out three corrective options: issue a revised invoice, issue credit and debit notes to reallocate IGST to the billing GSTIN, or amend the supplier's GSTR filing to change the reported GSTIN in a subsequent return period; the GSTR amendment route is recommended for directly correcting portal records.