gst on transfer of goods

[Madhavan iyengar]

A Company in Maharashtra despatches goods to West Bengal Kolkatta for storage purpose with a agent who is registered under GST in West Bengal

Agent will store goods

A company based in Maharashtra once it receives order from Customer based in West Bengal will intimate agent to despatch goods to customer under cover of invoice of A Company and IGST will be charged

queries

a) Under What Document should A company despatch goods to agent in WestBengal

b) IS GST required to be charged when goods are despatched by A based in Maharashtra to Agent In West Bengal and Invoice is to be raised by A

C) IS A required to take registration in West Bengal

Experts Pls revert

AI Summary

IGST applicability on goods sent to a registered agent: invoice treatment and potential registration obligation depending on transfer of ownership.
The dispatch to a West Bengal agent should be accompanied by a tax invoice and interstate movement attracts IGST when invoiced by the supplier; several experts treat the West Bengal agent as the local supplier who need not oblige the principal to register in West Bengal and who must issue the invoice. An alternative view states that if ownership is not transferred and goods are sent merely for storage, the principal remains supplier, must register in West Bengal, issue an IGST invoice for the interstate transfer, and later issue CGST/SGST invoices on sale while claiming IGST credit.