Place of supply- GST registration

A manufacturing business registered in Bhopal, Madhya Pradesh, has an additional office in Mumbai. Currently, the Mumbai office has a separate GST registration in Maharashtra. The business wishes to cancel the Maharashtra registration and handle all billing from Madhya Pradesh using IGST for supplies to Mumbai. The advice suggests that if the Mumbai office is an additional place of business, a separate registration might be mandatory. It also clarifies that when goods are delivered from MP to Mumbai, IGST should be charged, implying the MP registration covers this.