https://www.taxtmi.com/forum/issue?id=119119 A staffed office that provides services to the principal office in another State constitutes a fixed establishment and requires GST registration in that State. For valuation, when the recipient can take full input tax credit, the transaction value is accepted as fair value, allowing nominal internal charges under Rule 28; if the branch has no taxable outward supplies, returns may reflect nil turnover, but reverse charge liabilities or other taxable receipts at the branch can independently compel registration. en-us Tue, 21 May 2024 08:52:29 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119119 A staffed office that provides services to the principal office in another State constitutes a fixed establishment and requires GST registration in that State. For valuation, when the recipient can take full input tax credit, the transaction value is accepted as fair value, allowing nominal internal charges under Rule 28; if the branch has no taxable outward supplies, returns may reflect nil turnover, but reverse charge liabilities or other taxable receipts at the branch can independently compel registration. Discussion-Forum GST Tue, 21 May 2024 08:52:29 +0530 https://www.taxtmi.com/forum/issue?id=119119