GST: Multi-state

If a company is present in multi-states and has multi-state GSTIN. Say, for e.g. XYZ Pvt. Ltd is present in MP, Bihar, Karnataka, Maharashtra and so on. Company has taken separate GST registration for each state. 

Now, for a particular month, if a company wants to issues sales invoice to Bihar Customer. Company issued IGST Bill from MP GSTIN. Will it be valid? Is there any restriction to it?
 

Replies (19)
Quick Summary
This discussion explores the validity of issuing sales invoices from one state's GSTIN to a customer in another state, even if the company has a local GST registration in the customer's state. Participants debate whether this is permissible under GST law, particularly when charging IGST. While some suggest it might attract queries from the GST department due to potential revenue implications for the destination state, the general consensus is that there's no explicit restriction preventing a company with multiple state registrations from invoicing from a different state than the 'place of supply', as long as IGST is correctly applied.

If you have registration in Bihar then what is the need to issue invoice from MP ?
Yes agree with above reply .
Company registerd address shown in invoices of all branch,Mp branch may issue an Invoice from mp to Bihar .
Bill from despatch from mp
Place of delivery in Bihar
shipping may shown in consignee details with their gstin.
There is no restriction since IGST is charged
Igst transferred and used at destination place of supply
THE IMPORTANT CRITERIA IS FROM WHICH STATE THE ORDER IS RECEIVED.
If the Location Of supplier is IGST and Place of supply is in Bihar then IGST is applicable.

You may get a query from GST Dept since it is loss to Bihar govt to that extent of GST share

Company is into services business. It has excess IGST credit available in MP and no credit available in Bihar. So, is there any restriction (under GST Act) of not issuing invoice from one state to another state?

There may be query but point is company having multiple registration in multi-states are not restricted to issue invoices from one state to another state evenif they have local registration, isn't it? Or my assumption is incorrect?

I didn't find any specific restriction where it is not allowed

 

ITC limited to destination place of supply. Return not filed on the all india basic. unutilized ITC can not transfer from one state to another state.
Renting of immovable property can't be supplied online..So one must go to particular Place to avail the service.

A proper in MP can't have registration in Delhi ..

Services definition is not limited to renting of property. Services are of wide scope. It can either be professional, technical, consultancy, construction, and so on. 

 

 

Agreed. Return are not filed on All India Basis. However, if an entity has multiple registrations, is there any restriction anywhere in GST Act that they have to first supply from the state registration and then only from other state ?

One another example:

 Manufacturing Company having registration in say 10 states. If say in a month, due to scarcity (or any other reason) of material they were unable to manufacture in particular State X. Now they have material available in State Y. Will they not be able to sell goods from State Y to State X (even when they have registration in State X)?

There is no such restrictions whatsoever. Maintain proper records

multistate registration is not requied. , but it is pertinent from which state order is receied.

 

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