Bill to and ship to - applicability

[Yash Jain]

Dear Esteemed Members,

One of our customers outside state, has placed order with us to supply the goods at a port (for export) within our state in which he is not registered.

He is informing us to charge igst, and now my query is.

1. Can this be treated as bill to (billing to customer outside state) and ship to (shipping to same customer within state - in which he is not registered), transaction.{shipping being done to unregistered person}

2.If answer to aforesaid is affirmative, then what documentation should we take from customer.

3.Can the customer claim refund of taxes paid on export of goods (Goods are shipped to him in state were he is not registered and billing id done in state of his registration.

Please guide

AI Summary

Clarification on IGST for 'Bill to' and 'Ship to' Transactions; Documentation Needed for Tax Refund Eligibility A customer from another state has ordered goods to be delivered at a port within the supplier's state, where the customer is not registered. The customer requests to be charged Integrated Goods and Services Tax (IGST). The inquiry seeks clarification on whether this can be treated as a 'bill to' and 'ship to' transaction and the necessary documentation. The response confirms that the transaction can be treated as such with IGST, requiring a purchase order specifying billing and delivery details. The customer can claim a tax refund if they issue both GST and export invoices from their registered state. An additional query asks if an unregistered person can be involved in such transactions.