Question ID : 38173

GST - e-Waybill

Importer has GST Registration in the state of Chattisgarh. Importer also has GST registration in Maharashtra State (Mumbai). Importer Imported goods in the Name and address of Chattisgarh. Importer filed BOE with Chattisgarh state GSTIN & address. Now Importer wants to directly move the goods from Port to Mumbai Branch. 1. Can he do so? 2. Will he be to get GST credit on Import of goods that too by directly supplying it to Mumbai branch? 3. How will the e-Waybill be generated?

Answer ID : 76711

Yes he can do so . yes he will get the gst credit. he can generate e way bill on bill to ship to concept. bill to Chattisgarh and ship to Mumbai

Answer ID : 76718

the Chattisgarh GST REG WILL HAVE TO RAISE AN INTRA STATE INVOICE FOR THE SUPPLY ON THE mUMBAI REG. and pay IGST in chattisgargh, taking ITC of the IGST paid when the imported goods were cleared, They can raise an E-way bill for the movement from the port to the mumbai godown/.The mumbai reg can not avail ITC of the IGST paid by the Chattisgargh Gst.reg.

Answer ID : 76719

the mumbai reg can take IGST credit on the invoice raised on them from Chattisgargh. They can not take ITC of the IGST paid by Chattisgargh at the time of clreance of imported goods for home consumption

Answer ID : 76739

this appears to be a transaction on the lines of bill to ship to model. Hence it is possible to charge IGST by chatisgarh and mumbai branch can take credit.

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