Multi-State GSTIN Invoice Splitter
Splitting a centralized contract across your state branches? Allocate values and instantly determine whether to charge IGST or CGST/SGST for each branch invoice.
Allocating to Branches
Remaining to Allocate: ₹0
Frequently Asked Questions
Understanding Multi-State Invoicing and Cross-Charge.
Can a company have multiple GSTINs in the same state?
Yes, a company can obtain multiple GSTINs in the same state if they have multiple business verticals or separate business places within that state.
Is it mandatory to have separate GSTINs for different states?
Yes. GST is a state-specific tax. If you have physical offices or warehouses in different states from which you make taxable supplies, you must obtain a separate GSTIN in each of those states.
How do I invoice a customer from multiple branches?
You cannot issue a single invoice from multiple GSTINs. You must issue separate invoices from each respective state's GSTIN for the portion of goods or services supplied from that specific state.
Do I charge IGST or CGST/SGST when transferring goods between my own branches in different states?
Yes. Transfers between different GSTINs of the same PAN (distinct persons) across states are treated as Inter-State supplies. You must issue a tax invoice and charge IGST, even if there is no actual sale.
Can the receiving branch claim ITC on inter-branch transfers?
Yes, the receiving branch can claim full Input Tax Credit (ITC) on the IGST charged by the sending branch, provided the receiving branch uses the goods/services for further taxable supply.
What value should be declared on inter-branch invoices?
As per Rule 28 of CGST Rules, if the receiving branch is eligible for full ITC, any value declared in the invoice is deemed to be the open market value. You can technically invoice at cost.
What is cross-charge in GST?
Cross-charge refers to the mechanism where the Head Office (HO) provides support services (like HR, IT, accounting) to its branches in other states. The HO must issue an invoice charging IGST to those branches for these services.
Is cross-charge different from Input Service Distributor (ISD)?
Yes. ISD is used to distribute ITC on common third-party services received at the HO. Cross-charge is for internally generated services provided by the HO to the branches.
Can I use one GSTIN to bill a client for services performed in multiple states?
If the contract is centralized with the HO, the HO can issue a single invoice (charging IGST or CGST/SGST based on POS). However, the branches that actually performed the service must then cross-charge the HO.
How does E-invoicing apply to inter-branch transfers?
If your aggregate PAN-based turnover exceeds the e-invoicing threshold (currently ₹5 Crores), you must generate an IRN and QR code for all B2B invoices, which includes inter-branch transfers.