anuj rathi
(bcom)
(275 Points)
Replied 30 June 2017
sir its a office which have many branches..
invoice is on name of head office but service avail by branches so credit on purchase is distributed by head office..
so head office is ISD.
for ex.
sbi bank head office appoint auditor and auditor audit branches..
auditor give invoice to head office charged gst and now head office distribute such gst amount to branch office.