Can Mumbai dealer utilize Gujarat CGST&SGST against Maharashtra CGST&SGST?

When a dealer of Mumbai purchases goods from dealer of Gujarat in EX-FACTORY sale on which Gujarat dealer charges CGST&SGST of Gujarat State. Can Mumbai dealer utilize Gujarat CGST&SGST against Maharashtra CGST&SGST?

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10 Answer(s)

Gst is not destination based it is origin based, on sale from Gujarat Gujarat dealer igst not cgst or sgst, and credit of igst can be utilized for payment of cgst and sgst.

Answered on June 5, 2017.
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Sale from Gujarat to. Mumbai liable to igst not cgst and sgst.

Answered on June 5, 2017.
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But what if it is EX-FACTORY sale of Gujarat dealer which I have clearly mentioned in the Question?

Answered on June 5, 2017.
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U want to say branch transfer.

Answered on June 6, 2017.
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It is not a branch transfer. Mumbai dealer goes to Gujarat and purchases goods under “EX-FACTORY” sale and brings goods to Mumbai and sells within Maharashtra.

Answered on June 6, 2017.
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Ya this also inter state sale , location of purchaser and seller is come under different state. So liable to igst, and when said goods sale in Maharashtra liable to cgst+sgst and crdit of igst u can avail for payment of output tax of cgst and sgst.

Answered on June 7, 2017.
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It is not correct. For place of supply location and place of supply of supplier has to be seen. Here location of supplier and place of supply where movement of goods terminates is Gujarat. Hence, cgst and sgst are chargeable. Please reply if any one have answer.

Answered on June 8, 2017.
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Gujarat dealer will charge IGST and Mumbai dealer will get ITC of that and can utilize it for his payment of IGST/CGST/SGST.

Answered on June 9, 2017.
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It is “EX-FACTORY” sale where movement of goods terminates in Gujarat itself and hence location of supply and place of supply would be Gujarat. So how IGST would be applicable instead of CGST

Answered on June 9, 2017.
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Place of supply is where delivery of goods terminates.in case of ex factory supply gujrat dealer will charge Cgst sgst. u will not be able to take credit in Mumbai.

Answered on June 10, 2017.
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Your Answer

Gen GST