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A lot of business organizations sell their products through online portals. In such scenarios, the Sales invoice is generated directly from the Website of the E Commerce Operator and issued to customer. The Portal of the E Commerce Operator is pre-set with the required settings as regards to the HSN of the product sold, the tax rate and the chargeability of GST, based on the place of supply of the product. there can be a situation when the end customer, the E Commerce Portal and the Client belong to different states.
As a rule, the sales transaction passed in Tally should hit the B2B and B2C list of GST 1, based on the GST registration type of the end customer and not the E Commerce Portal.
Also supplies made to unregistered person(s) outside the state should flow to the relevant column 3.2 of GST 3B.
The scheme of entries to be passed is explained as under :
Settings to be done in E Commerce Operator Ledger – GST Details
Is E Commerce Operator - YES
Sales Entry for B2B Sales - Buyer and Consignee Details Screen
End Customer Place of Supply is West Bengal – Hence CGST and SGST will be charged
Online B2C Sales Entry – Buyer Consignee Details Screen
GST Registration Type mentioned as ‘Unregistered’. Place of Supply provided for End Customer.
Place of Supply is Punjab, hence IGST is Charged
Another B2C Sales to customer located in West Bengal. CGST and SGST is Charged
GST -1 Generated from Tally.
1 Invoice appearing in B2B and 2 Invoice appearing in B2C Sales
GST 3B from Tally
Sales made to unregistered persons outside the sate appearing in Table 3.2
About the author
CA Suyash Tulsyan
In Gobindo Das & Ors. v. Union of India & Ors. [W.P. A No. 11578 of 2021 dated October 01, 2021], Gobindo Das (“the Petitioner”) has filed the current writ petition challenging the Provisional
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In Rambabu Singh v. State of Bihar [Civil Writ Jurisdiction Case No.14475 of 2021 dated August 26, 2021], Rambabu Singh ("the Petitioner") filed the petitions to quash- two orders dated February 03