Bill to Difference state of the Company - Contract entered with difference state address

[Abhijeet Mane]

Background:

Company A, situated in Rajasthan and primarily engaged in providing security services, has entered into a contract with Company B. The contract in question is tied to the corporate office of Company B, which is located in Uttar Pradesh. Company B also maintains an additional office cum factory in Gujarat. Under this agreement, Company A is also entrusted with the responsibility to provide security services to Gujarat Location also.

Currently, Company A is issuing an invoice to Company B for security services rendered. Company B has requested that Company A generate one IGST invoice, with the bill-to address listed as Gujarat, for the services provided at the Gujarat location.

Query:

Is it possible for Company A to invoice Company B directly at their Gujarat location for the security services rendered there by charging IGST? Despite the contract entered with the corporate office having UP address only, does Company A necessarily have to raise the invoice to that UP address?

Please bear in mind that Company A is not keen on any additional agreements or contract addendums to include the Gujarat address.

AI Summary

Company A Can Issue IGST Invoice to Gujarat Address for Services Without Additional Agreements or Registration, Despite UP Contract. Company A, based in Rajasthan, provides security services to Company B, whose corporate office is in Uttar Pradesh. Company B also has a facility in Gujarat where Company A provides services. Company B requests an IGST invoice with the Gujarat address for services at that location. The issue is whether Company A can invoice directly to the Gujarat address, despite the contract being with the UP office. Responses indicate that Company A can issue an IGST invoice for services in Gujarat without needing additional agreements or registration in Gujarat.