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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Requirement of separate registration for different states - ...


Entities Can Import Goods at Various Ports Without Multiple GST Registrations, Invoice from Mumbai HQ and Pay IGST in Maharashtra.

June 21, 2019

Case Laws     GST     AAR

Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states in India - place of supply of goods - applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states

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