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SME Chatroom: In case of inter-state supply, supplier should charge IGST

The e-way bill provisions have been deferred for now but as the law stands now, you are the recipient of goods but not the consignee

Illustration: Ajay Mohanty
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Illustration: Ajay Mohanty

T N C Rajagopalan
I am a registered dealer at Kolkata (‘A’) and have purchased goods from a registered dealer of Mumbai (‘B’) for the purpose of re-sale to a trader in Kolkata (‘C’). Therefore, I have directed the Mumbai dealer to despatch and deliver the goods to ‘C’. My queries are: (1) Can I issue the way bill in my name? If yes, can I write the name of the purchaser (‘C’) in the way bill? (2) Which tax should be charged by the seller, i.e., ‘B’? (3) Which tax should I charge from the Kolkata trader (‘C’) and when should I issue