If transporter(transporter is in forward charge) is registered in Gujarat state only and also having branch office in Noida & Pune but not registered there and giving services from Noida to pune of transportation of goods and issuing tax invoice to XYZ registered party of Noida using GSTIN of Gujarat State and charging IGST.
As per law is it correct to issue tax invoice from Gujarat state in above case.
It cannot possible because if his ATO excees threshold limit (pan india basis) he has to register for all branches in india except branches making exclusively exempted supply and non taxable supply.
in this case it is taxable supply he has to register for all branches irrespective of turnover of each branch
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