Billing Location and Warehouse Location

[Danish Azfar]

Hi Experts, 

If a company holds the GST registration in 2 states (Haryana and Tamil Nadu). Import the Goods in Haryana GST but put the goods in the Tamil Nadu Warehouse added in the GST. 

Upon selling the goods to their final customer in Chennai, can they issue the tax invoice from Haryana GST to Final Customer in Chennai while the shipment to final customer can be done from Chennai warehouse under Bill from and Ship From?

Please advise. 

AI Summary

IGST paid under importing GSTIN cannot offset another GSTIN's output; inter-state supply and IGST invoice required A company with GST registrations in two states imported goods under one state GSTIN but stored them in a warehouse registered under the other state. Forum consensus: import documentation and IGST paid under the importing GSTIN remain in that registration and cannot be offset against the other state's output tax; the goods should be transferred from the importing GSTIN to the warehouse GSTIN by an inter-state supply (tax invoice charging IGST) so the receiving GSTIN can avail ITC, and subsequent sales should be invoiced by the GSTIN where the goods are physically located, as place of supply governs treatment.