https://www.taxtmi.com/forum/issue?id=116604 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. en-us Fri, 07 Aug 2020 11:25:33 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116604 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. Discussion-Forum GST Fri, 07 Aug 2020 11:25:33 +0530 https://www.taxtmi.com/forum/issue?id=116604