I have query, proprietor has two GST registrations one in Delhi another one in Bangalore on one PAN. Now proprietor import goods in Delhi from outside India on Delhi GST registration. Half of the goods sent Bangalore for sale, now can IGST import be used for set-off against the output liability of Bangalore's sales.
22 April 2021
Tax invoice to be raised for transfer half of the goods to Bangalore, adjust import IGST against it. Imported under Delhi GST any transfer to Bangalore required tax invoice.
CAclubindia
