Suppose I have branch in Karnataka, Uttar Pradesh and Rajasthan. Turnover of branches is 3L for karnataka, 4 Lakhs for Uttar Pradesh and 6 L for Rajasthan.
Karnataka branch avails Lawyer service and becomes liable to pay tax under RCM, all branches are unregistered, now bcz of RCM only Karnataka branch has to get registered or all the branches.