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.
GST invoicing and place-of-supply: Section 31 CGST - goods dispatched from a registration must be invoiced by that registration If a taxpayer is registered separately in two states, the taxable supply must be effected by the registration from whose place the goods are dispatched. Goods physically delivered from the Tamil Nadu warehouse should be treated as outward supply of the Tamil Nadu registration; the invoice should ordinarily be issued by that registration and GST charged as an intra- or inter-state supply as applicable. To invoice from the Haryana registration while shipping from Tamil Nadu, the business should first effect an inter-unit stock transfer (with appropriate documentation, GST treatment and e-way bill) so the Tamil Nadu unit invoices the final customer. Compliance with place-of-supply, tax heads (CGST/SGST/IGST) and return filings must be observed. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
