https://www.taxtmi.com/forum/issue?id=114018 Mumbai branch is a distinct person when providing taxable sales and marketing services to the Delhi head office and must register in the State of supply, raise an invoice charging applicable IGST to the head office, and maintain separate books; aggregate turnover for registration includes exempt goods sold by the head office. Alternatives include issuing a bill of supply for exempt movements with an e-way bill or obtaining ISD registration to distribute or set off input tax credits. en-us Sat, 04 Aug 2018 19:23:12 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114018 Mumbai branch is a distinct person when providing taxable sales and marketing services to the Delhi head office and must register in the State of supply, raise an invoice charging applicable IGST to the head office, and maintain separate books; aggregate turnover for registration includes exempt goods sold by the head office. Alternatives include issuing a bill of supply for exempt movements with an e-way bill or obtaining ISD registration to distribute or set off input tax credits. Discussion-Forum GST Sat, 04 Aug 2018 19:23:12 +0530 https://www.taxtmi.com/forum/issue?id=114018