GST Billing for factory premises

[KARAN VERMA]

Sir, i have factory at Punjab registered in Gst and Head office at delhi, no gst registration.

Now, i have to purchase furniture, air conditioner for Head office delhi.

Can i asked supplier to bill material on my Punjab factory Gst number and ship to material on Head office.

Whether any further obligation for factory at Punjab to raise invoice on Head office for directly ship to material at head office

[Punit Agarwal]

It will be a case of Deemed Supply to attract GST if Billing is done in the name of Punjab and goods delivered to Head Office.

You need to restructure the transaction.

AI Summary

Deemed supply may arise where billing to a registered unit accompanies delivery to an unregistered head office, requiring restructuring. Invoicing goods to the Punjab factory's GST registration while shipping them to an unregistered Head Office in Delhi risks being treated as a deemed supply under GST, which would attract GST consequences; the transaction should therefore be restructured so invoicing and delivery align with the correct taxable person and place of supply to avoid unintended tax obligations.