GST: Multi-state

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.

Originally posted by : Sunny
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)?

IT IS PERTINENT TO ISSUE INVOICE FROM THE STATE WHERE THE ORDER IS RECEIVED.

Purchase order,consideration may b control by a management experters.
It's not a good supply from one place to another place ..

Place of Supply is Location of immovable property and place supply also same since it can't be supplied from other states ..
For this supply, process available in IRN portel also.
Immovable property can't be transported to other states..So no question of IGST

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details