https://www.taxtmi.com/forum/issue?id=120180 Registration under Section 24(i) is required for persons making inter state taxable supplies, but the supplier's location for invoicing is the place of a fixed establishment with permanence; temporary presence of employees at bank branches without infrastructure does not create such establishment, so invoices may be issued from the principal place of business. The reverse charge mechanism renders the recipient liable for tax but does not by itself negate the supplier's registration obligation; where services are solely under RCM and no fixed establishment exists in other states, additional registrations are not warranted. en-us Thu, 26 Jun 2025 12:50:12 +0530 Fri, 27 Jun 2025 21:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120180 Registration under Section 24(i) is required for persons making inter state taxable supplies, but the supplier's location for invoicing is the place of a fixed establishment with permanence; temporary presence of employees at bank branches without infrastructure does not create such establishment, so invoices may be issued from the principal place of business. The reverse charge mechanism renders the recipient liable for tax but does not by itself negate the supplier's registration obligation; where services are solely under RCM and no fixed establishment exists in other states, additional registrations are not warranted. Discussion-Forum GST Thu, 26 Jun 2025 12:50:12 +0530 https://www.taxtmi.com/forum/issue?id=120180