TaxTMI 
TaxTMI 
Regarding Bill to and ship to
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....egarding Bill to and ship to<br> Query (Issue) Started By: - VIRENDER KUMAR Dated:- 12-10-2021 Last Reply Date:- 14-10-2021 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Sir, I have one query that my client in Delhi and he want to sale in UP goods ₹ 75000/- but his buyer told him that the goods delieverd directly in Delhi then Please confirm CGST and SGST or IGST in Bill and Eway ....
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....will be made or not Please confirm Reply By KASTURI SETHI: The Reply: Suppose the supplier is A in Delhi and the buyer is B located in UP and the consumer/final customer (where goods are to be delivered) is C. B directs A to deliver the goods to C in Delhi. B will also raise invoice charging IGST to C. Although the goods are to be delivered in the same State/city, yet IGST is applicable As per S....
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....ection 10(1)(b) of IGST Act, the place of supply will be UP. It will be inter-State supply. Hence IGST applicable. Only one E-way bill has to be issued. Either by B or A. For an illustration and clarity you may read press release dated 23.4.2018 issued by CBIC. Reply By Shilpi Jain: The Reply: Yes it will be IGST as the goods are delivered outside the State and e way bill is required as there i....
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....s movement of goods and if there is no exemption from generation of e way bill. Reply By RAMASWAMY Advocate: The Reply: yes, the experts opinion in the matter seems to be correct in my view. Reply By Ganeshan Kalyani: The Reply: 'A' can raise invoice with IGST as 'Bill To' 'B' in UP and 'Ship To' 'C' in Delhi. In EWB also there is 'Bill To' '....
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....Ship To' option. Same can be selected as stated for invoice. And, 'B' will be raising invoice on 'C' with IGST and will not raise EWB. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Thanks a lot for your clarification by way of an illustration. It will certainly help the querist to understand the solution on the whole. Reply By Shilpi Jain: The Reply: In this....
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.... case either A can issue the EWB or B can choose to issue the EWB. It is not compulsory that only A has to issue the E W B Reply By Shilpi Jain: The Reply: The reason why B may want to issue the EWB could be that it may not want to C to know the price at which it has got goods from A.<br> Discussion Forum - Knowledge Sharing ....