Suppose a company is registered in Ranchi and it purchases goods from Delhi and sells them in Delhi itself without goods coming to Ranchi .. whether he has to obtain registration for Delhi also ?
Or he has to mention place of business at Delhi in registration form.
No need to get registered at Delhi.
The company at Ranchi can direct its seller to deliver the goods to its purchaser at Delhi. In both the transactions IGST will be charged.
CAclubindia
