GST Billing Policy

1. Our GST Registration

Behera Trading Co. is a registered taxpayer under the Goods and Services Tax (GST) Act, 2017. Our registration details are:

2. GST on Our Products

Corrugated boxes and industrial packaging materials attract GST as follows under the current GST rate schedule:

GST rates are subject to revision by the Government of India. The rates applicable on the date of invoice will apply to that transaction.

3. Invoice Issuance

• A GST-compliant tax invoice is issued for every confirmed order at the time of dispatch.
• Invoices are issued digitally (PDF via email or WhatsApp) and/or as a physical copy accompanying the goods.
• Each invoice includes: our GSTIN, invoice number, invoice date, HSN code, taxable value, applicable GST rate and amount, and total amount payable.
• Invoices are issued in Indian Rupees (INR) only.

4. Input Tax Credit (ITC) for Buyers

Registered GST buyers are eligible to claim Input Tax Credit on purchases from us, subject to the following:

• Your GSTIN must be provided to us at the time of placing the order.
• The GSTIN you provide must be active and valid.
• We file our GSTR-1 returns on time, ensuring our invoices are reflected in your GSTR-2B for ITC claims.
• ITC eligibility is ultimately governed by the GST Act and your own compliance status. We recommend consulting your tax advisor.

5. Inter-State vs. Intra-State Supply

• Intra-state supply (delivery within Odisha): CGST + SGST will be levied at the applicable rates.
• Inter-state supply (delivery outside Odisha): IGST will be levied at the applicable rate.
• The place of supply is determined as per the GST Act based on the delivery address you provide.

6. Credit Notes and Amendments

• In the event of a return, cancellation, or pricing correction, a Credit Note will be issued as per Section 34 of the CGST Act.
• Credit Notes will be issued within the same financial year as the original invoice wherever possible.
• No amendment to an invoice will be made after it has been filed in our GST return. A supplementary document or credit note will be used instead.

7. Advance Receipts and Proforma Invoices

• Where advance payment is required, a Proforma Invoice will be issued before payment.
• A Receipt Voucher will be issued upon receipt of advance payment.
• The final Tax Invoice will be issued at the time of dispatch. The advance receipt will be adjusted in the final invoice.

8. Record Keeping

We maintain all GST invoices and related records for a minimum of 8 yearsas required under the GST Act. Buyers may request a duplicate invoice copy for any past transaction by contacting us with the original invoice number and date.

9. Contact for GST Queries

For any invoice corrections, ITC-related queries, or GST documentation requests, please contact: