Q. 303 Whether input tax credit can claim by the recipient in case B2B supply where place of supply mentioned the invoice “other Territory” by the Supplier due to Place of supply section 12(8) of IGST act and explanation? transport of export Goods from India to place outside India (GST credit on Air freight to Indian exporter)

Ans. As there is no provision in the GST law that restrict to Claim ITC in GSTR-3b.

You can claim ITC if it is shown as “eligible” in GSTR-2b.

Q. 302 I sent the goods to the party whose price is 70000/-and i made his e-way bill too but the party is refusing to take that goods i.e not consider in your books now i want to get that stuff back how to order?

Ans. You can raise a credit note amounting Rs. 70000/- in your books . on the basis of credit note you can raise e-way bill to get back your goods

Q. 301 WE have a unit at ANDHRA PRADESH WE PLACE A ORDER TO KARNATAKA STATE VENDEOR TO SUPPLY GOODS AT OUR BANGALORE UNIT AND BILLED TO ANDHRAPRADESH UNIT REQUEST TO CLARIFY THE VENDOR WHETHER HE HAS TO CHARGE INTER STATE GST RATE OR INTRA STATE GST RATE.

Ans. As per Section 10 (1) (b) of IGST Act, Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. So, accordingly in your case, the bill is raised by the vendor from Karnataka to Andhra pradesh; therefore the vendor has to charge IGST.