if different registration taken for business for same PAN.. according to branches ..then It will be called deemed distinct person....and gst is to be charged and itc can be claimed.....cuz ...here 1.goods2.supply(deemed distinct)3.intra4.exemption(not available)5.taxable person(supplying branch)6.computaion a.v.×r.o.t 7.ncm 8.Tos..trf date. 9.invoice.,manner of payment, record, registration30days crossing of 200k/100k, return,refund within 2yr from relevant date...👍👍
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