I am a service provider having offices in multiple states. Under the service tax regime, I had a centralised billing system. Under the GST regime, should I change my billing system and start raising invoices from the local branch?
Jivi Jebaraj, Chennai
In the GST regime, service providers are required to obtain registration in each state where they have a place of business. The concept of centralised registration is now redundant. If the services are entirely supplied from the branch, or the branch plays a significant role in supplying the services, then such a branch shall be required to raise

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