GST Registration in All State-From Where we should issue Bill?

[DEVENDRA KUMAR]

We have taken GST registration in all States. One of my Customer having GST number of Haryana want invoice from us from Delhi State with IGST (Delhi to Haryana) and as per my opinion if we are registered in Haryana State than we have to be billing from Haryana State with applicable CGST and SGST (HARYANA TO HARYANA)

Please tell me it will be right as per rule if we billing from Delhi to Haryana with IGST even if we are registered in Haryana State?

[ABHISHEK TRIPATHI]

Dear Sir,

All different registrations are treated as a different ‘registered person’. As per the invoice provision registered person supplying taxable goods or services shall issue the invoice. So, literal interpretation will be, if supplied by Haryana then Haryana should raise an invoice.

By the way how you providing GTA services to the registered person of Haryana? Little more facts are appreciated.

[KASTURI SETHI]

Sir,

I am also of the same view. The querist's problem stands solved.

[Ganeshan Kalyani]

I agree with the views of Sri Tripathi Sir.

AI Summary

Logistics company must invoice from the state of supply under GST; Haryana supply requires Haryana CGST and SGST invoice. A logistics company queried about issuing invoices under GST registration in multiple states. A customer in Haryana requested an invoice from Delhi with IGST, but the company believed they should invoice from Haryana using CGST and SGST due to their registration there. Respondents agreed that each state registration is treated as a separate entity, and invoices should be issued from the state where the supply originates. Therefore, if the supply is from Haryana, the invoice should be issued from Haryana, not Delhi. The consensus was that the company should follow the rule of invoicing from the state of supply.