CHANGES IN BUYERS DETAILS

[SURYAKANT MITHBAVKAR]

We have cleared Goods to merchant exporter (Concessional Rate i.e. 0.10%) under intimation to department under Notification No.40/2017.

Now, while shipping the Goods, Exporter informed us he has to export the material under different merchant exporter and asking us to raise fresh the Tax invoice on that exporter so he can mentioned our details in their shipping bill.

Is it allow under GST Act if yes what procedure to be adopt.

[Ganeshan Kalyani]

In my view not feasible.

[YAGAY and SUN]

You may try the option of Revised Invoice in this matter.

[KASTURI SETHI]

Only issuance of revised invoice is the possible solution as it will also be linked with original invoice for reference purpose.

AI Summary

Revised invoice to change buyer details for merchant export transactions, linking new invoice to original for GST compliance.
The supplier should issue a revised invoice linked to the original invoice to record the correct buyer (merchant exporter) details for merchant export transactions, ensuring the amended invoice is referenced to the original to align with shipping bill information and GST recordkeeping requirements.