Do all the branches or offices have to get registered separately?
The law expects that all the premises/locations from where you render service be registered with the department. If all the Billings are done centrally from one of these locations, the assessee himself can opt for one single registration and get the list of branches endorsed in his certificate. If Billings are done at the respective branches / locations/ offices, but the accounting is done centrally, then the assessee has to obtain the permission of the Commissioner for granting single registration, based on his centralized accounting and according to the conditions imposed by the Commissioner.
