Worksheet

Place of supply decision table

A single sheet lists every type of sale you make, one per row. Columns are sale type, bill-to state, ship-to state, goods or service, tax head applied, the section or note your CA relied on, effective date and who approved it. A second block lists twenty sample invoices with the head charged and the head due, so mismatches are visible.

Name: ______________________   Business: ______________________   Date: ______________

Scroll the table sideways to see every column.

Cross out or rewrite any heading that does not fit your business. From the guide “How place of supply decides CGST, SGST or IGST on an invoice”, www.gullysystem.com/blog/how-place-of-supply-decides-cgst-sgst-or-igst-on-an-invoice