Import GST

we are doing business in several state & having seprate GST No. in each state.
we have imported goods from
JNPT port Mumbai (Maharashtra )
& same goods directly despatche to
various state like as Rajasthan, Gujrath, Taminadu, Andhra pradesh.
In this situation, is it necessary to take whole import materal inward
into Maharashtra GST location raise invoice to other stat location for
availaing import IGST input credit.
If we directly desptch goods to other than Maharashtra state from JNPT
and they take (other state) inward.
In this case can Maharashtra State location can avail import GST input
on the basis of bill of entry.