https://www.taxtmi.com/caselaws?id=371763 The authority ruled that the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata without separate GST Registration in West Bengal and charge IGST from Mumbai to customers is correct. It was determined that no separate registration in West Bengal is required, and transactions can be conducted on the Mumbai Head Office GSTIN. The authority confirmed that mentioning the GSTIN of Mumbai and the dispatch place of Haldia Port in the e-way bill is permissible, subject to compliance with the law and payment of applicable taxes. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 19 Feb 2019 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371763 The authority ruled that the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata without separate GST Registration in West Bengal and charge IGST from Mumbai to customers is correct. It was determined that no separate registration in West Bengal is required, and transactions can be conducted on the Mumbai Head Office GSTIN. The authority confirmed that mentioning the GSTIN of Mumbai and the dispatch place of Haldia Port in the e-way bill is permissible, subject to compliance with the law and payment of applicable taxes. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371763