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TMI BlogMeaning - Centralised bilingX X X X Extracts X X X X X X X X Extracts X X X X ..... Meaning - Centralised biling X X X X Extracts X X X X X X X X Extracts X X X X ..... different series according to the state in which branch office is located or single series bills are required for all branches in accordance with type of service provided by the assessee? Reply By Rama Krishana: The Reply: As per rule 4A, the invoice or bills etc. must be serially numbered. But it does not specify that you should maintain single invoice / bill book. However, as per common underst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding, since a service provider intended to issue invoices / bills from centralized office, accounting shall also be done at centralized office. In such a situation, it is better to obtain single registration for centralized accounting basis. However, as per your query, I do not see any major adverse issue for issuing bills having serial numbers branch wise. Reply By hemant Shrivastava: The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Dear Rama, I have a different query. What if the invoices are being issued from a central server for different branches, mainly situated outside India, with the server situated in India, and the place of provision of service for which such invoice is raised could be either India/Foreign or both. Will these invoices be deemed to be issued from India or the respective branches? Will the location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the billing server determine whether its a centralised billing system or not? X X X X Extracts X X X X X X X X Extracts X X X X
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