GST Sales Register GSTIN Query

Under GST taxes are charged on the basis of bill to address and not as per shipping address but in GST Sales Register the shipping GSTIN is reflected we want the billing as well as shipping GSTIN details in registers.

I think GST is a consumption based tax and not origin based tax and hence usage of shipping address maybe correct. Could you explain your business scenario a little more?

Gayatri is making a valid point. As per place of supply rules in GST, if the location of buyer and shipping address is different, principal place of the buyer (i.e. billing address in this case) is presumed as a place of supply.

@Gayatri: Why do you say that we need both billing & shipping GSTIN?

these could be scenarios:

Example 1- Intra-state sales:
Mr. Raj of Mumbai, Maharashtra sells 10 TV sets to Mr. Vijay of Nagpur, Maharashtra

The place of supply is Nagpur in Maharashtra. Since it is the same state CGST & SGST will be charged.

Example 2-Inter-State sales
Mr. Raj of Mumbai, Maharashtra sells 30 TV sets to Mr. Vinod of Bangalore, Karnataka

The place of supply is Bangalore in Karnataka Bangalore in Karnataka. Since it is a different state IGST will be charged.

Example 3- Deliver to a 3rd party as per instructions
Anand in Lucknow buys goods from Mr. Raj in Mumbai (Maharashtra). The buyer requests the seller to send the goods to Nagpur (Maharashtra)

In this case, it will be assumed that the buyer in Lucknow has received the goods & IGST will be charged.

Place of supply: Lucknow (UP)


We want both just for information but in GST Returns we will have to quote the GSTIN of billing address

You can raise a GitHub issue for the same to enhance the report.

Yes i have already raised it on GitHub

Shipping address might not have GSTIN always. As it could be an address of the 3rd party or another location of the buyer, where limited business is conducted.

The bug continues till date. Shipping State is still being considered as place of supply.

Any resolution for Place of Supply for deliver to 3rd Party as per instructions ?