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    <title>Registration Query</title>
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    <description>Centralised registration is unnecessary where services are availed and invoiced at the site; accounting may be done at head office if records allocate transactions to the site profit centre. Separate registrations for both locations are not required so long as service receipt and invoicing occur at the site. GST migration procedures and final return formats were not finalised at the time, leaving uncertainty on required amendments to service tax records.</description>
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      <description>Centralised registration is unnecessary where services are availed and invoiced at the site; accounting may be done at head office if records allocate transactions to the site profit centre. Separate registrations for both locations are not required so long as service receipt and invoicing occur at the site. GST migration procedures and final return formats were not finalised at the time, leaving uncertainty on required amendments to service tax records.</description>
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