To Whom the Invoice Should be Raise

[Disha]

Q1.   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. 

Q2. How to distribute ITC of ISD in case of one operational Branch?

AI Summary

Professional invoice allocation: raise to ISD/HO in Maharashtra; ISD distributes ITC 100% to lone Gujarat factory.
Invoice professional CA retainership and tax audit services to the ISD or Head Office GSTIN in Maharashtra where administrative control is exercised; charge CGST and SGST if intra state, or IGST if the supplier is outside Maharashtra. ISD credit must be distributed to recipients based on taxable turnover; if the Gujarat factory is the sole operational recipient, 100% of the distributable ITC is allocated to that Gujarat GSTIN, and the ISD must file the prescribed return and issue the ISD invoice treating the transfer as interstate (IGST) where applicable.