A company has made payment from State A for availing services in State B from government entity present in state B. The said services is attributable to GST under RCM. The company has their GSTINs in all the states, however, all the account related work is done from state A, hence they have made payment from state A. They have their GSTINs in State A as well as State B. Then GST liability rests upon GSTIN of State A or State B
