Centralized Billing in GST
This query is : Resolved
16 February 2024
Whether we can do centarlized billing in gst if branches located in differnet states and want to do billing from onlY one state where head office is situated (GST number is taken only for that head office )
16 February 2024
No... GST registration required in all the states.
17 August 2025
Separate Registrations Required
GST mandates a distinct registration for each business location in different states. You cannot bill everything from HQ’s GSTIN if operations occur elsewhere.
Invoices Must Originate from Correct Location
While billing can be managed centrally, each branch must issue its own GST-compliant invoices for supplies originating from that branch.
Use ISD Mechanism for Centralized Service Inputs
Input services billed centrally (like admin, marketing, legal) can be allocated to branches via the Input Service Distributor mechanism under Section 20. This ensures proper distribution of input tax credit in line with GST rules.
GST mandates a distinct registration for each business location in different states. You cannot bill everything from HQ’s GSTIN if operations occur elsewhere.
Invoices Must Originate from Correct Location
While billing can be managed centrally, each branch must issue its own GST-compliant invoices for supplies originating from that branch.
Use ISD Mechanism for Centralized Service Inputs
Input services billed centrally (like admin, marketing, legal) can be allocated to branches via the Input Service Distributor mechanism under Section 20. This ensures proper distribution of input tax credit in line with GST rules.
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