Example 1
Suppose Company Entered into a Contact for purchasing goods from A Ltd on 10 May for Rs 100000+18% GST.
Payment for the same made on 10 May
Goods along Invoice Received on 17 May but received in factory on 18 May
On what date is Input Available?
View answer
Input is available on 18 May i.e Date of Receipt of Goods
Example 2
Goods Sold by A to B on 15 May from shop.
Invoice issued on that date.
B took the goods to his factory on 16 May
Payment Made on 17 May
On what date is Input Available?
View answer
Input is available on 15 May i.e Date of Receipt of Goods
In this goods are received at the shop itself and not at factory
Example 3
Suppose Mr X has a shop in Delhi
He gets order from his customer Y in Bangalore
Y asks to not send goods to him to Bangalore but deliver it Directly to his customer Z in Gurgaon
In this case,Y has not received goods
Can Y take input of Goods Purchased from X
View answer
Yes
Even if goods sent on behalf of buyer to third person, still it t shall be deemed that the registered person has received the goods
As per Section 16 OF CGST,
For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise