Our client is exporter of goods. He is registered in the state of odisha. He sent the goods to the port (which is located in the state of andhra pradesh) for export. After completing the lot, the goods are exported from the port thereon. Whether he needs a separate registration in the state of andhra pradesh.

Reply—As you are already registered in Odisha state, there is no need to take separate registration in Andhra pradesh state. The exporter can raise IGST invoice along with shipping details of Andhra pradesh port.