CA
1258 Points
Posted on 24 April 2021
You should ask for a separate invoice. Consolidated will also do but in that case you will have to follow the below process:
Suppose the consolidated bill is raised on Hyderabad. Then Hyderabad will raise an inovice against Bangalore unit for the value equivalent to the amount paid for 500 employees. Also it will raise an inovice to Pune unit for the value equivalent to the amount paid for 400 employees. These invoices will also have GST amount. So the units will be able to claim ITC on the basis of these invoices