Question34:
We have just started to sale through amazon and got first order. Amazon has sent an invoice to us on their letter head stating sold by us and billing address of actual buyer and menting IGST amount which need to send along with the material. Our question is
1) To whom, the invoice which need to be generated from us to address i,e. actual buyer or amzon.
2) Whether the invoice sent by amzon has any relevance to us as we need also to generate our internal invoice as stated above.
3) Whether the place of supply is need to be seen from actual delivery of goods perspective or address of amazon.
4) Amzon also deducting their service charge from payment.

Answer:
Your point wise reply is as follows:
1. Amazon is only an E commerce platform. Therefore the invoice shall be generated from you to address actual buyer i.e. the recipient of goods and not the Amazon.
2. As per GST Law, every supplier has to raise and maintain invoice wise details of all supplies made through E commerce platform. Therefore you are required to raise your own internal invoice and the invoice sent by Amazon is just for reference purpose only.
3. Place of supply is the location where goods are actually delivered to the buyer.
4. Amazon is deducting their service charge from payment for providing you the E commerce platform. Amazon will also charge GST on service charge deducted and you can claim the credit for the same.  (Reply dt. 06/4/2018)