https://www.taxtmi.com/forum/issue?id=115209 The establishment receiving the service and liable under the reverse charge must obtain registration and pay the tax; a head office that receives the service and is the place of supply must register and cannot have the principal place of business discharge that reverse charge. Separate registration as an Input Service Distributor is required to distribute credits; only services common to multiple units may be distributed, whereas services exclusively consumed by one unit cannot be allocated to others. en-us Sat, 20 Jul 2019 06:30:48 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115209 The establishment receiving the service and liable under the reverse charge must obtain registration and pay the tax; a head office that receives the service and is the place of supply must register and cannot have the principal place of business discharge that reverse charge. Separate registration as an Input Service Distributor is required to distribute credits; only services common to multiple units may be distributed, whereas services exclusively consumed by one unit cannot be allocated to others. Discussion-Forum GST Sat, 20 Jul 2019 06:30:48 +0530 https://www.taxtmi.com/forum/issue?id=115209