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

Place of registration determines IGST versus CGST/SGST treatment when distinct state registrations supply goods across state lines.
Different state GST registrations are treated as separate registered person entities; the registered person that supplies taxable goods or services must issue the invoice. Accordingly, a supply effected from the Haryana registration should be invoiced under intrastate taxation (CGST and SGST), while a supply effected from the Delhi registration would be invoiced as an interstate supply with IGST.