{"id":8653,"date":"2020-09-18T00:29:55","date_gmt":"2020-09-17T18:59:55","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=8653"},"modified":"2022-10-10T00:00:25","modified_gmt":"2022-10-09T18:30:25","slug":"reasons-for-the-movement-of-goods-under-the-gst","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/","title":{"rendered":"Reasons for the Movement of Goods under the GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ea43e41188b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ea43e41188b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#GST_Place_of_Supply_In_case_There_is_a_Movement_of_Goods\" title=\"GST: Place of Supply In case There is a Movement of Goods\">GST: Place of Supply In case There is a Movement of Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Reasons_for_the_Movement_of_Goods_under_the_GST\" title=\"Reasons for the Movement of Goods under the GST\u00a0\">Reasons for the Movement of Goods under the GST\u00a0<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Job_Work_%E2%80%93\" title=\"Job Work\u00a0&#8211; \">Job Work\u00a0&#8211; <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Line_Sales%E2%80%93\" title=\"Line Sales&#8211;\">Line Sales&#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Sales_Return_%E2%80%93\" title=\"Sales Return\u00a0&#8211;\">Sales Return\u00a0&#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Exhibition_or_Fairs_%E2%80%93\" title=\"Exhibition or Fairs\u00a0&#8211; \">Exhibition or Fairs\u00a0&#8211; <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#For_own_use_%E2%80%93\" title=\"For own use\u00a0&#8211;\u00a0\">For own use\u00a0&#8211;\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#Others_%E2%80%93\" title=\"Others\u00a0\u2013\">Others\u00a0\u2013<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/#GST_No_Movement_of_Goods\" title=\"GST: No Movement of Goods\">GST: No Movement of Goods<\/a><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-5.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8659\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-5.jpg\" alt=\"\" width=\"791\" height=\"262\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-5.jpg 389w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-5-300x99.jpg 300w\" sizes=\"(max-width: 791px) 100vw, 791px\" \/><\/a><\/p>\n<p>GST is a tax-based destination, i.e. goods\/services would be taxed at the place where they are purchased and not at the point of origin. So, the state in which they are consumed would have the right to receive the GST.<\/p>\n<p>This, in effect, makes the idea of the place of supply essential to GST, as all the regulations of GST revolve around this one.<\/p>\n<p>The place of supply of goods under the GST determines if the transaction will be counted as intra-state or interstate, and the levy on SGST, CGST &amp; IGST will be calculated and the results.<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8656\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3.png\" alt=\"\" width=\"722\" height=\"349\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3.png 323w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/images-3-300x145.png 300w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Place_of_Supply_In_case_There_is_a_Movement_of_Goods\"><\/span><span style=\"color: #000080;\">GST: <\/span><span style=\"color: #000080;\"><strong>Place of Supply In case There is a Movement of Goods<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8654\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-1.png\" alt=\"\" width=\"1008\" height=\"216\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-1.png 874w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-1-300x64.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-1-768x164.png 768w\" sizes=\"(max-width: 1008px) 100vw, 1008px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reasons_for_the_Movement_of_Goods_under_the_GST\"><\/span><span style=\"color: #000080;\"><strong>Reasons for the Movement of Goods under the GST\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><strong><u>Supply<\/u><\/strong><strong>\u00a0<\/strong>\u2013<\/span> In case of outward supply of goods, the supply liable to GST as per Schedule I or inward supply of goods liable to tax under reverse charge by a taxable person.<\/li>\n<li><span style=\"color: #000080;\"><strong><u>Export or Import<\/u><\/strong><strong>\u00a0<\/strong>\u2013<\/span> In case of export of goods from or import of goods into the territory of India<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/learn\/salient-features-of-new-proposed-gst-system-in-india.html\" data-cke-saved-href=\"https:\/\/carajput.com\/learn\/salient-features-of-new-proposed-gst-system-in-india.html\">SALIENT FEATURES OF NEW GST SYSTEM IN INDIA<\/a><\/strong><\/span><\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Job_Work_%E2%80%93\"><\/span><strong><span style=\"color: #000080;\"><u>Job Work<\/u>\u00a0&#8211;<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">When the principal and the job worker are registered persons the EWB will be generated by the principal when he occasions the movement of goods for job work and by the job worker when he occasions the movement after job work, and by the recipient, if the job worker is not a registered person.<\/p>\n<ul>\n<li><span style=\"color: #000080;\"><strong><u>SKD or CKD<\/u>\u00a0&#8211; <\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">The goods may be supplied on semi-knocked down (SKD) condition or the goods may be supplied in batches to be assembled at the place of the recipient in case of completely knocked down (CKD) conditions, the e-way bill is to be generated, based on the value of the product being transported<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Line_Sales%E2%80%93\"><\/span><span style=\"color: #000080;\"><u>Line Sales<\/u>&#8211;<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">When the goods are taken in the delivery van in a particular route to effect sale to all the retailers, the movement of goods is to be covered by an e-way bill. When the goods are moved under \u2018Recipient not known\u2019, they may not know the details of sales. However, the total value of the consignment e-way bill has to be generated.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Sales_Return_%E2%80%93\"><\/span><span style=\"color: #000080;\"><u>Sales Return<\/u>\u00a0&#8211;<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">When the recipient rejects and sends back the goods they have to generate an e-way bill or the supplier will have to generate an e-way bill on the capacity of the recipient of such goods<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Exhibition_or_Fairs_%E2%80%93\"><\/span><span style=\"color: #000080;\"><u>Exhibition or Fairs<\/u>\u00a0&#8211; <\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">When the registered person is going to participate in an exhibition or fair, and the goods are moved from the godown of such person, then the e-way bill is to be generated<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"For_own_use_%E2%80%93\"><\/span><span style=\"color: #000080;\"><u>For own use<\/u>\u00a0&#8211;\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">When goods are purchased for personal use, the supplier will generate EWB<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Others_%E2%80%93\"><\/span><span style=\"color: #000080;\"><u>Others<\/u>\u00a0<\/span>\u2013<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">For any item other than the above, such as the movement of goods for provision of supply of service or for any other purpose which involves movement of goods, EWB should be generated\u00a0<u>\u00a0<\/u><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_No_Movement_of_Goods\"><\/span><span style=\"color: #000080;\">GST: No Movement of Goods<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-8.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8655\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-8.png\" alt=\"\" width=\"763\" height=\"130\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-8.png 656w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/Place-of-supply-goods-8-300x51.png 300w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/><\/a><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23447\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY.jpg\" alt=\"IMPORTANT ADVISOY\" width=\"1212\" height=\"1353\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY.jpg 1212w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-269x300.jpg 269w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-917x1024.jpg 917w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-768x857.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-800x893.jpg 800w\" sizes=\"(max-width: 1212px) 100vw, 1212px\" \/><\/h3>\n<p><strong>Read our articles:<\/strong><\/p>\n<ul>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/key-points-of-42th-gst-council-meeting-headed-by-fm-n-sitharaman\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/key-points-of-42th-gst-council-meeting-headed-by-fm-n-sitharaman\/\">Key points of 42nd GST council Meeting headed By FM N. Sitharaman<\/a><\/span><\/li>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/blog\/gstn-enable-details-to-be-auto-populated-in-e-invoice-into-gstr-1\/\" data-cke-saved-href=\"https:\/\/carajput.com\/blog\/gstn-enable-details-to-be-auto-populated-in-e-invoice-into-gstr-1\/\">GSTN enable auto-populated in the E-invoice information into GST Return -1<\/a><\/span><\/li>\n<li><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/learn\/delayed-in-payment-of-gst-then-intt-to-be-paid-on-net-gst-liability-from-sep-1-2020.html\">Delayed in payment of GST then Intt to be paid on net GST liability from Sep 1, 2020.<\/a><\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/carajput.com\/\"><strong>Rajput Jain and Associates\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST is a tax-based destination, i.e. goods\/services would be taxed at the place where they are purchased and not at the point of origin. So, the state in which they are consumed would have the right to receive the GST. This, in effect, makes the idea of the place of supply essential to GST, as &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,9108],"tags":[9286],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/8653"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=8653"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/8653\/revisions"}],"predecessor-version":[{"id":8658,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/8653\/revisions\/8658"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=8653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=8653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=8653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}