Seedha jawab: Wholesale IGST billing distributor jab buyer alag state me registered ho — invoice pe Integrated GST (IGST) lagta hai, CGST+SGST nahi. Software customer state se auto tax determine kare; manual mix-up = buyer ITC reject aur compliance headache.
Delhi ka distributor Maharashtra ke party ko bill bhejta hai — IGST. Same distributor Noida party ko — CGST+SGST (UP). 200 parties me se 40 interstate hain to har bill pe tax manually lagana error invite karta hai. Place of supply rules samjho, master sahi rakho, software auto apply kare.
IGST kab lagta hai — simple rule
B2B sale me generally:
- Buyer registered, interstate: IGST on taxable value
- Buyer registered, intrastate: CGST + SGST equal split
- Buyer unregistered, interstate B2C large: IGST (threshold rules apply)
- Export: Zero-rated IGST with LUT/bond workflow
Distributor mostly B2B registered — party GSTIN aur state master critical.
Place of supply — kahan supply hui
| Scenario | Place of supply | Tax |
|---|---|---|
| Goods to buyer premises interstate | Buyer location state | IGST |
| Goods to buyer premises intrastate | Same state | CGST+SGST |
| Bill to ship to different (interstate) | Delivery address rules apply | Verify per case |
| SEZ supply | Special rules | IGST or exempt per notification |
Complex cases CA se confirm — routine interstate B2B straightforward: buyer billing state vs your registration state compare.
Customer master setup
Har party record me:
- GSTIN — validate format, state code from GSTIN
- Billing address state
- Shipping address if different
- Default: registered B2B
Bill time: party select → software compare your state code vs party state → IGST or CGST/SGST lines auto. GST billing software core feature.
Invoice format interstate
Same statutory fields — plus clear IGST column. HSN-wise summary. Buyer GSTIN correct. Transport details if e-way applicable. Invoice copy buyer ko GSTR-2B match ke liye — exact taxable value and tax amount.
Common IGST billing mistakes
- Wrong GSTIN state: Typo → wrong tax type
- Intrastate bill IGST: Buyer ITC mismatch
- Interstate bill CGST/SGST: Same problem reverse
- Wrong HSN tax rate: IGST % product master se auto hona chahiye
- Credit note wrong tax: Original invoice tax type match
- Bill to Delhi ship to Jaipur: Place of supply confusion
IGST + e-invoice + e-way
Interstate B2B often high value — e-invoice threshold cross common. IRN generate with correct IGST — IRP validates. E-way bill interstate almost always required above threshold — invoice linked. E-invoicing software integrated workflow.
E-way detail: complete e-way guide — transporter, distance, validity.
Purchase IGST — ITC side
Distributor khud interstate se company se purchase karta hai — purchase bill pe IGST, ITC claim GSTR-3B me. Sale pe IGST collect — net remit. Software purchase + sale IGST reports reconcile.
Branch / depot interstate transfer
Same legal entity different state branches — stock transfer may involve invoice or challan per GST rules. Not same as B2B sale to external party — CA guidance. Software document transfer separately from party sale.
Bulk bill 150 lines — IGST consistency
Ek interstate invoice me sab lines IGST — mixed CGST bill same party wrong. Bulk entry me tax per line auto from product + party state — no line-level override without alert.
GSTR-1 reporting interstate
B2B table me interstate invoices — buyer GSTIN, IGST amount. Export JSON from wholesale billing — CA file. Mismatch with buyer = call within days.
Bill-to ship-to documentation
Party GSTIN Gujarat, delivery Maharashtra — place of supply rules carefully. Invoice pe bill-to GSTIN + ship-to address dono clear. Transporter e-way me correct destination. CA template interstate common layouts recommend kare — software multiple address fields support.
IGST on credit note interstate return
Goods return interstate — credit note IGST reverse same rate original. Partial return qty wise — tax pro-rata. Buyer ITC reversal their side — prompt credit note relationship save.
State-wise party report for owner
Dashboard: sale by state — kaunse state me business badh raha. IGST liability trend — working capital plan. New state expansion salesman target — data driven.
Common buyer queries on IGST invoice
"ITC nahi mil raha" — usually GSTIN typo ya wrong tax type. First response: invoice PDF + GSTR-1 check same period. Software correct first time — support calls kam.
TCS/TDS — usually not distributor sale
FMCG B2B distributor sale me TCS rare specific goods — CA confirm. Invoice clutter mat karo unnecessary fields. Focus IGST accuracy core.