Liability to pay GST and issue relating to Eway bill

[Hariharan Sundaram]

Dear Experts, a foreign person (A) on his behalf requesting a person(B) in India (Say in Chennai) to supply goods to a person(C) in Delhi .

(1) How this transaction exigible to GST?

(2) Whether as an agent B will discharge GST on the supply of goods from Chennai to Delhi Is correct or not? .

(3)How B in India will raise invoice to A in foreign?.

(4) What are all the documents required for this entire transaction both for GST and other law?

(5) How this transaction is to be shown in the GST returns?

AI Summary

Inter-state supply: GST applies on domestic bill-to-ship-to transactions and export treatment is unavailable if goods remain in India.
The transaction where a foreign principal directs an Indian supplier to deliver goods from Chennai to a buyer in Delhi is a taxable inter-state supply, not an export or zero-rated supply, because the goods do not leave India. The Indian supplier must raise a GST invoice and discharge GST, report the outward inter-state supply in returns, and cannot rely on export documentation for foreign exchange realisation or import support for the Indian buyer; the bill-to-ship-to concept applies domestically and does not convert the supply into an export.