https://www.taxtmi.com/forum/issue?id=117041 The issue is whether an IRN/e-invoice must be generated where a supplier invoices a foreign bill-to (no GSTIN) in foreign currency but retains the tools in India (ship-to same GSTIN as supplier) and charges CGST+SGST because goods do not leave India. One approach treats the tooling invoice as a symbolic transfer of ownership and export, using URP as recipient for e-invoicing; an alternate approach treats it as a domestic supply with tooling treated as reimbursed cost and not exportable. Practical portal restrictions and the need for business-model or compliance adjustments are highlighted. en-us Sun, 28 Feb 2021 13:19:25 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117041 The issue is whether an IRN/e-invoice must be generated where a supplier invoices a foreign bill-to (no GSTIN) in foreign currency but retains the tools in India (ship-to same GSTIN as supplier) and charges CGST+SGST because goods do not leave India. One approach treats the tooling invoice as a symbolic transfer of ownership and export, using URP as recipient for e-invoicing; an alternate approach treats it as a domestic supply with tooling treated as reimbursed cost and not exportable. Practical portal restrictions and the need for business-model or compliance adjustments are highlighted. Discussion-Forum GST Sun, 28 Feb 2021 13:19:25 +0530 https://www.taxtmi.com/forum/issue?id=117041