To Whom the Invoice should be Raise to
This query is : Resolved
14 November 2025
I Have to Raise Professional Invoice to the Firm for my Services which I have rendered but Firm has its
a) Head office in Maharashtra from where Books of Accounts is maintained, Audit is conducted and all the administrative work & decision are taken. No Sales and Purchase Transaction in Maharashtra GSTIN.
b) Firm have ISD No. in Maharashtra state.
c) The firm have Factory in the state Gujarat from where all the Sales & Purchase Transactions are done.
Kindly advice whether Invoice for CA Monthly Retainership Consultancy & Tax Audit should be raised to:
1) Head office (Maharashtra) and charge CGST and SGST, (2) Factory (Gujarat) and charge IGST, (3) ISD and charge CGST and SGST. Please quote the Section for our better understanding.
a) Head office in Maharashtra from where Books of Accounts is maintained, Audit is conducted and all the administrative work & decision are taken. No Sales and Purchase Transaction in Maharashtra GSTIN.
b) Firm have ISD No. in Maharashtra state.
c) The firm have Factory in the state Gujarat from where all the Sales & Purchase Transactions are done.
Kindly advice whether Invoice for CA Monthly Retainership Consultancy & Tax Audit should be raised to:
1) Head office (Maharashtra) and charge CGST and SGST, (2) Factory (Gujarat) and charge IGST, (3) ISD and charge CGST and SGST. Please quote the Section for our better understanding.
14 November 2025
Invoice must be raised on the Head Office (Maharashtra)
Because:
Section 2(93) – “Recipient of Service” (CGST Act)
Recipient is the person liable to pay consideration, which is always the Head Office (where accounts, admin, approvals, and audit coordination happen).
Section 12 of IGST Act – Place of Supply for B2B services
Place of supply = Location of the recipient, when the recipient is registered.
Since the Head Office is the registered entity that receives your services, the invoice must be addressed to HO. You can charge CGST+ SGST.
Because:
Section 2(93) – “Recipient of Service” (CGST Act)
Recipient is the person liable to pay consideration, which is always the Head Office (where accounts, admin, approvals, and audit coordination happen).
Section 12 of IGST Act – Place of Supply for B2B services
Place of supply = Location of the recipient, when the recipient is registered.
Since the Head Office is the registered entity that receives your services, the invoice must be addressed to HO. You can charge CGST+ SGST.
15 November 2025
But there is No Sale & Purchase from Head office (Maharashtra).
15 November 2025
You are giving services to the office, so you are supposed to raise bill over the HO. It the concern of the service receiver to distribute the GST to their branches.
15 November 2025
Means You mean to Say Invoice to be raise to ISD (Maharashtra)? as the Cross Charge method is now not allowed from 01st April 2025.
15 November 2025
Yes, as your services are rendered to HO, which is ISD unit itself.
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