To Whom the Invoice should be Raise to

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This discussion clarifies where to raise an invoice for professional services rendered to a firm with a Head Office in Maharashtra and a factory in Gujarat. The consensus is to invoice the Head Office in Maharashtra, as it is the primary recipient of the services and where administrative decisions are made. Consequently, CGST and SGST should be charged. The place of supply is determined by the recipient's location, which is the Head Office in this case.

Swati Kalambate

Swati Kalambate (Querist)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

Swati Kalambate

Swati Kalambate (Querist)
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15 November 2025 But there is No Sale & Purchase from Head office (Maharashtra).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

Swati Kalambate

Swati Kalambate (Querist)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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15 November 2025 Yes, as your services are rendered to HO, which is ISD unit itself.

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