People, companies and agents
A company has branches, each with its own GSTIN and its own answer to "when do you pay"; an agent has a commission; a person has a history across every hotel.
Three kinds of party book a hotel, and each pays differently. The record for each is shaped by that.
A person
One row across every hotel in the group: stays, room nights, ADR, what is owed, preferences, identification, GSTIN if they claim credit. A stay in one hotel appears when they book another.
A company
A group of companies has a parent and branches. Each branch has its own GSTIN and billing address — that decides which GSTIN prints on the invoice — and its own answer to the question that decides every stay it books: does it pay at the desk when the guest leaves, or on account, on a statement, later? A company says when it pays when it is opened, and every booking for it inherits the answer. Its bills sit on its ledger as invoices with due dates.
An agent
An agent brings bookings and earns a commission. The commission is a bill the agent sends, matched in the books against what the hotel's records say is due, and paid in the payment run — never a percentage typed into a folio by hand.
An OTA
An OTA is a party too, with a label and terms of its own, so the dropdown at the desk reads the same for a company and a channel.