Same pan No.

There are 4 unit having same income tax pan No. but separate GSTN.No.
in Maharashtra ,Gujrath ,Rajasthan ,
Punjab state.Head office is based in Maharashtra.
Imported goods arrived at Mundra port ( Gujrat state ).
Then Gujrat unit despatch goods to Rajasthan , Punjab, & Maharashtra unit by road transport .This Transporter is Maharashtra based despatched goods to above state and billing made to Gujrat based unit.For this purpose we pay RCM IGST.

But our head office is based in Maharashtra .Transpor expenses is booked in gujrat books of account.
But payment made by HO (Maharashtra state ) and debited to
transporter in gujrat books of account.All banking facility is in Maharashtra state.

In above can cross charges appicable