WIRC GST Helpdesk

Audit of multi location entities would require examination (among others) of thefollowing:

• Cost incurred commonly at or by the Head Office – e.g. Marketing and Brand BuildingCosts;
• Head Office providing supportto Branches – e.g. Centralized Accounting Services; HR Servicesetc.,
• Branches without billings to thirdparties;
• Branches with billings to third parties;
• Identification of Branches which are notregistered;
• E-Way bill to track supplies which have been marked as stock transfers;
• Credit of ‘State A’ availed in ‘State B’ especially in cases of where the place of supply is State B (e.g. Accommodation Services of employee of ‘State A’ availed as credit in ‘StateB’);
• Basis of bifurcation of credits intoISD;
• Valuation of supply especially when credits are not available in the hands of the receivingBranches.