Supply of services

[Guest]

ABC &Co., is a CA firm having branches in major cities like Banglore,Chennai,Hyderabad etc., while providing service to one client ( Client place is in Chennai ) the partner of banglore branch is given services with chennai branch partners.

Now they have to raise bill from which place?

Case 2 : If the partner of banglore branch alone given services to chennai client then what is the situation?

please clarify my doubt.

Thanks in advance.

[KASTURI SETHI]

In my view, in first case, invoice is to be raised from Banglore in the name of client at Chennai.

In Case 2, what do you mean by 'ALONE" ? Do you mean partner of Banglore branch in individual capacity ?

[Guest]

In case 2 : Alone means without the help of branch of chennai.

[KASTURI SETHI]

As per GST law both the branches are distinct persons, so with help or without help makes no difference.

[DR.MARIAPPAN GOVINDARAJAN]

The CA firm has to register in all States Karnataka, Tamil Nadu and Telengana. Each registration in a State is a separate and distinct person. If any branch renders service to another branch the service provider branch is to raise invoice levying IGST and the recipient is to pay the tax and he can take credit of the same. If the branch of Karnataka renders service directly to the client at Chennai the branch is to raise invoice levying IGST since it is a inter-State Supply.

AI Summary

Inter-state supply: provider branch must raise invoice with IGST; recipient pays and claims input tax credit. Branches of a multi state firm are distinct persons and require separate state registrations. A branch supplying services to a client in another State must issue the invoice and treat the transaction as an inter state supply, levying IGST. The recipient is liable to pay the tax and may claim input tax credit. Presence or assistance of a local branch does not change this treatment.