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

Inter-state stock transfer requires IGST invoicing, and final sale invoicing should follow the location of physical supply.
Where two State GST registrations are distinct and goods imported under one registration are stored in another State, movement of goods from the importing registration to the storing registration is a taxable inter-State stock transfer requiring an invoice with IGST; the receiving registration may avail input tax credit, and final sale invoicing should be by the registration from which goods are dispatched, consistent with place of supply.