GST invoicing

[Chandana Devalla]

Dear Members

We are a firm undertaking trade in specialised steel. We are registered under GST in Hyderabad, Telangana as our registered office is located here. We do not have any offices any where else. Now, we got an order for supply of our produts in Chennai, the goods are also located in Chennai, so the supply of goods will be from Chennai to the buyer in Chennai, however, the invoicing will be done from Hyderabad. We don't have GST registration in Chennai, so we can only invoice from Hyderabad.

Is this accepted under GST? Will it be an Intra-state supply or Inter-state supply? Please advice.

Thank you.

AI Summary

Place of supply rule: supplier and supply location in different states makes it an inter state supply requiring IGST.
Where a supplier's registered place of business (or fixed establishment) and the place where goods are delivered are in different States, the transaction is treated as an inter State supply under the place of supply rules; the supplier may invoice from its registered office in the other State and must charge IGST, and registration in the State of delivery is not required solely for that supply.