Changing GST number for claiming Input Tax credit

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This query is : Resolved

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A transporter with multiple GST branch registrations under a single PAN is asking if they can claim IGST input tax credit paid on freight charges in their Gujarat branch, even though the bill was initially issued to their Maharashtra GSTIN. The advice clarifies that each GSTIN is treated as a distinct person, and input tax credit can only be claimed by the specific GSTIN that received the service. Therefore, if the service relates to Maharashtra, the credit cannot be claimed against Gujarat's liability, even if the bill is amended.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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19 August 2021 Dear Sir,

I am having 5 branch registrations in GST under a single PAN.

I am a Transporter and pay GST for warehouse rent liability.

I have paid freight charges to one of my party who has levied a bill with IGST. The goods were transported from Karnataka to Gujarat. I have a branch in Gujarat where I pay GST liability on warehouse rent. Can I claim this IGST input tax credit while filing GST return of Gujarat branch.

Please help me regarding this matter.

Regards,
Divyesh Jain

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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19 August 2021 GST is a consumption based tax regime. As I understand, it would be inappropriate to consider this as Karnataka transaction if goods/services have been supplied to Mumbai. But if such a transaction pertains to Karnataka, then it is possible I think.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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19 August 2021 Dear Poornima,

There are some changes in my question. Please refer.

Udaya Chandran

Udaya Chandran (Expert)
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19 August 2021 First of all, please clarify if the IGST charged on the bill raised to which GSTIN?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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19 August 2021 Yes, you may claim

DIVYESH JAIN

DIVYESH JAIN (Querist)
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19 August 2021 Dear Udaya,

The party has made the bill for my Maharashtra GSTN but they may change the bill to Gujarat if I say.

Udaya Chandran

Udaya Chandran (Expert)
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19 August 2021 Please note that each GSTIN registrations are considered distinct persons and one can take ITC on the services only when such services are received by that particular person (GSTIN). If the service is related to the GSTIN in Maharashtra, then you can't take ITC in Gujarat even the bills raised to Gujarat GSTIN. So, ITC of Maharashtra can't be claimed against the liability of Gujarat.

DIVYESH JAIN

DIVYESH JAIN (Querist)
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19 August 2021 Ok, Thank you Poornima and Udaya for your response.

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