can two GSTIN be shown on tax invoice
means billing in one state & shipping in another state.
This is a 'bill to-ship to' case.
In such cases, place of supply shall be the principal place of business of the ultimate recipient.
Example:
Supplier in TN.
Original recipient in TN
Ultimate recipient in Karnataka.
In this case, IGST billing to be done to original recipient.
He will inturn again make IGST billing to ultimate recipient.
only one GSTIN allowed in tax invoice.
You may refer Section 10 of IGST Act.
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