07 September 2017
If Head office is registered as ISD in Delhi but not selling goods or not providing services from Delhi Office. This Head Office is purchasing goods / receiving services from unregistered dealer.The Branches of this company are registered in other states for selling goods.
So Kindly confirm whether:-
1.The HO need to get registered for purchases/Services from Unregistered Dealer to pay GST under RCM if Yes, can HO take the benefit of this tax payment
2.HO as already registered as ISD so can HO pay GST for purchases/Services from Unregistered Dealer under RCM and further can HO distribute this input to other registered branches for taking the benefit of input