Question

My client has to sell goods directly in mumbai from the port, the goods has been imported by an importer not my client. My client is registered in delhi. the importer is also registered at delhi. Can my client sell directly from mumbai without being registered there. If yes how

Answer

The importer will issue invoice to your client in Delhi with procedure of Bill to Ship to.

In this case Place of supply will be Delhi. Since Place of business is in Mumbai, so importer will take casual registration in Mumbai. Your client will issue invoice to Mumbai customer charging IGST. (Reply dt.12/11/2018)