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SHIP TO GSTN NOT MENTIONED ON INVOICE
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....HIP TO GSTN NOT MENTIONED ON INVOICE<br> Query (Issue) Started By: - HITESH DEDHIA Dated:- 15-12-2022 Last Reply Date:- 4-9-2023 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>As per CGST Rule 46 in case of Bill to Ship to Transaction, * Name, Address & GSTN of Bill to Party Required * Only Address of Ship to Party is required (in RULE 46 there is no Requirement of GSTN of Ship to Party....
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....) * GST officer During Transit is asking for penalty 200% for not mentioning GSTN of Ship to Party. Issue: 1. Whether GSTN of Ship to Party is mandatory. 2. Customer (Bill to Party) is asking to mention his name on Ship to Party Column and C/o Name of Ship to Party and address of Ship to Party. 3. If we are not mentioning GSTN of Ship to Party in software then on E INVOICE it shows URP. (Un R....
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....egistered Person). GST officer during transit having objection on URP (How big Companies are URP - asking supplier for concealing information. Any Solution on Above Thanks. Reply By Amit Agrawal: The Reply: You should mention GSTN of your customer (Bill to Party) along-with his name with delivery as 'Ç/o Ship To Party with address of Ship to Party' as 'Recipient'. In o....
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....ther words, recipient & GSTN will be one & same at both places (Bill to Party / Buyer as well as Ship To Party / Consignee) but with have difference addresses as buyer & consignee. For past period where objection is raised while goods were in transit & officer is not convinced with your explanation, you need to defend yourself legally by taking professional help. These are ex facie views of mi....
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....ne and the same should not be construed as professional advice / suggestion. Reply By Amit Agrawal: The Reply: W.r.t. Rule 46 referred by the querist, kindly note the followings: A. Sub-rule 3 indeed requires GSTN of the recipient if registered. B. Sub-rule 4 & 5 deals with a situation where recipient is unregistered. C. In subject query, "recipient" (as per Section 2 (93) (a) of th....
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....e CGST Act, 2017) is 'Buyer / Bill to Party' of the goods and not the consignee / Ship to Party per se. And such recipient is indeed registered (irrespective of status of Ship To Party, whether registered or not). D. In other words, sub-rule 3 of Rule 46 is applicable and not sub-rule 4 or 5 in given situation. These are ex facie views of mine and the same should not be construed as prof....
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....essional advice / suggestion. Reply By Amit Agrawal: The Reply: Please read as 'serial number (d), (e) & (f)' respectively of Rule 46, instead of 'sub-rule (3), (4) & (5)' of rule 46 at various places in my above post. My apology for the inconvenience caused! Reply By Manimaran nagaraj: The Reply: SHIP TO GSTN NOT MENTIONED ON INVOICE, Goods and Services Tax - GST<br> Discussio....
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