To Whom the Professional Invoice should be Raise

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When invoicing a firm with a head office in Maharashtra and a branch in Gujarat, the recipient for your invoice depends on who engaged your services. If the Gujarat branch directly engaged you for sales operations, invoice them. If the head office engaged you centrally, invoice the head office. If an Input Service Distributor (ISD) is involved and your services are eligible for ITC distribution, you should invoice the ISD GSTIN. Under GST, each registration in a different state is treated as a distinct person, so you must invoice the GSTIN of the state where the recipient is registered and where services are consumed.

Disha Pania

Disha Pania (Querist)

10 November 2025 I Have to Raise Professional Invoice to the Firm for my Services which I have rendered but the Firm has its Head office where Books of Accounts is maintained, also Audit is conduct in the state of Maharastra. It also have Branch which is is Gujarat from where all the Sales Transactions are done & also having ISD so to whom should I raise the Invoice. Also help me with the Respective Section for my better understanding.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 November 2025 - If Gujarat branch engaged you directly for services related to sales operations, invoice them.
- If Head Office in Maharashtra engaged you centrally, invoice them.
- If the firm uses an Input Service Distributor (ISD) mechanism, and your services are eligible for ITC distribution, invoice the ISD GSTIN.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 November 2025 - Under GST, each registration in a different state is treated as a distinct person (Section 25(4) & 25(5) of CGST Act).
- You must invoice the GSTIN of the state where the recipient is registered and where services are consumed.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 November 2025 If you have rendered services to multiple branches...
- If ISD is involved:
- Refer to Section 20 of CGST Act and Rule 39 of CGST Rules.
- ISD can distribute ITC of services received centrally to branches.
- Invoice should be raised to the ISD GSTIN,

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