07 May 2011
the assessee A has taken lease line from NSTPL Noida Software Technology Park Ltd. and providing tri band (internet + telephone + digital t.v.) services to further customers in Haryana. The A having office in Delhi. He plans to provide such services in other part of India also.
Will it be ok if A obtains centralised registration.
Will A will get input credit on expenses done at Haryana, Delhi or he has to get registered as input tax distributors also.
09 May 2011
Normally centralised registration is enough. However some expert argue that centralised registration is meant for payment and ISD is for credit. As a measure of abundant caution you may regsiter the HO as ISD