01 May 2009
Company A is registered under centralised registration at Ahmedabad. It has two branches at other two places viz. Mehsana(B) & Anand(C). It has centralised accounting system. Whether the branches are required to be registered as input services distributor if services are received at branches or company can take credit of input services directly. If Company can take credit directly then whether billing of input service is required to be addressed at H.O i.e Ahmedabad.
02 May 2009
If head office has centralised registration and the branches are registered and list of brancheds are mentioned on the annexure to to ST 2 form then even if invoices are in the name of branches, head office can claimed input credit. No need to get branches to be registered as input credit distributor.