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.
registration not required for delhi , when you purchase party collect IGST in basis of your registration at Ranchi, it is deemed to be interstate transaction and when you supply to delhi party you have to collect IGST in invoice. It is deemed to be interstate transaction as per IGST. I request to refer place of supply as per IGST to better understand.