Meaning - Centralised biling

[NARESH GUPTA]

As per service tax rule, single registration can be obtained for different premises if there is centralised billing / accounting system. what does this centralised billing / accounting system mean? does it include issue of bills of different series according to the state in which branch office is located or single series bills are required for all branches in accordance with type of service provided by the assessee?

AI Summary

Centralized Billing Under Service Tax Rules: Single-Series Invoices or Branch-Specific? Impact of Central Server Location Discussed. A discussion in a forum addresses the concept of centralized billing in relation to service tax rules. The initial query seeks clarification on whether centralized billing requires single-series invoices for all branches or allows branch-specific series. One response suggests that while invoices must be serially numbered, centralized accounting implies using a single registration for all branches. Another participant raises a different question about invoices issued from a central server in India for branches abroad, questioning if the server's location determines the centralized billing status and how it affects the place of provision of service.