To Whom the Professional Invoice should be Raise
This query is : Resolved
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.
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.
- 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.
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.
- You must invoice the GSTIN of the state where the recipient is registered and where services are consumed.
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,
- 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,
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Internship/Academic shown in Salary Pay Slip of a Doctor
- TDS Claim year
- Rent lease agreement
- Liable to deduct tds and 44ADA
- TDS Challan Code
- Refund of 20%pre-deposit paid for stay application
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- CCFS 2026 Schemed
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
