We are doing Statutory Bank Branch Audit of a Nationalized Bank. All branches subject to audit are within the state where the CA Firm is Situated (say Bihar) i.e., Intra-state supply of service. As per policy of the Bank (till now),we prepare invoice of Audit fees for all branches audited and send it to HO for payment (say Delhi). Head Office pays the Audit Fees for the branches under Audit.
Is the CA Firm Liable to Registration under GST?
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