Ques: If a company has its registered office in Delhi (say CA office), a corporate office in Karnataka with no turnover and a manufacturing unit in Chennai where all transactions occur, would ISD registration be required in Chennai considering ITC ISD distribution may not be feasible due to absence of turnover in the other units?

Ans: ISD Registration in Chennai will not be required rather require at Delhi in case we have certain credit to transfer

Ques:922 : X has imported certain goods at Mumbai Port.He is registered in UP ( Uttar Pradesh)
Now he wants to send the goods to job worker for assembling in pune.He needs to issue delivery challan for the same.What should be the place of supply in delivery challan ?

Ans: The Place of supply is Pune location.

Ques: Do a taxpayer is require to generate E invoice in real time ie before movement of Goods ?

Ans: Yes, one has to issue e invoice before real time movement of goods.