IN GST TRANSACTIONS IF BUYER AND CONSIGNEE IS DIFFERENT, IS IT MANDATORY TO MENTION IN EWAY BILL BUYER AND CONSIGNEE NAME SEPERATELY. IF ONLY CONSIGNEE NAME MENTIONED IN THAT CASE IS BUYER COMPANY ELIGIBLE TO TAKE ITC OR NOT. PLEASE REPLY IMMLY WITH RULINGS.
Reply— Taxpayers are eligible to claim the input tax credit (ITC) of IGST paid on "bill to Ship to" model as per the relevant provisions of Section 16 and 17 of CGST Act. (Refer advance ruling pronounced by AAR rajasthan in matter of UMAX PACKING) dated 02.11.2018.
In case of Bill to ship to transaction both invoices are necassary with E-way bill.
Posted Date: Sep 17, 2020