Under GST there is concept of ISD i.e. Input service distributor (ISD)

An input service distributor (ISD) is a business that receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis based on some criteria by issuing an ISD invoice. The branches can have different GSTINs.
Below is an example.
The head office of ABC limited is located at Bangalore having branches at Chennai, Mumbai, and Kolkata. The head office incurred annual software maintenance expense(service received) on behalf of all its branches and received the invoice for the same. Since the software is used by all its branches, the input tax credit of entire services cannot be claimed at Bangalore. The same has to be distributed to all three locations. Here, the Head office at Bangalore is the Input Service Distributor