https://www.taxtmi.com/forum/issue?id=114905 Invoice issued in the head office name permits the head office to discharge GST under the reverse charge mechanism, but an unregistered branch cannot claim or receive distribution of the related input tax credit. Alternatively, branches are a distinct person requiring separate registration. A post-amendment deeming rule may treat services provided on direction and on account of a registered person as received by that registered person, enabling ITC and reverse charge compliance by the head office. en-us Mon, 22 Apr 2019 14:14:27 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114905 Invoice issued in the head office name permits the head office to discharge GST under the reverse charge mechanism, but an unregistered branch cannot claim or receive distribution of the related input tax credit. Alternatively, branches are a distinct person requiring separate registration. A post-amendment deeming rule may treat services provided on direction and on account of a registered person as received by that registered person, enabling ITC and reverse charge compliance by the head office. Discussion-Forum GST Mon, 22 Apr 2019 14:14:27 +0530 https://www.taxtmi.com/forum/issue?id=114905