DISTRIBUTION OF ITC
This query is : Resolved
05 December 2025
HI! I am registered under GST as regular tax payer, from October 2025 onwards things changed, Mumbai office registered as regular tax payer till 6/10/2025, from 6/10/2025 Mumbai branch registered as ISD and considered as head office and have one branch in Gujarat from 6/10/2025.
GST Registration as follows:
Mumbai ( head office) - normal tax payer and ISD
Gujarat- normal tax payer
Turnover follows like this:-
July to September in Mumbai branch 100 % and no turnover in Gujarat Branch as Doesnot Exist
October to December
till 6/10/2025 - Mumbai has turnover
and from 6/10/2025- Mumbai has zero turnover and Gujarat has 100% turnover
my CA has issue invoice on 30/11/2025 for Retainership Bill for the october 2025 on ISD
kindly explain distribution of ITC ? which turnover should be taken for the same???
GST Registration as follows:
Mumbai ( head office) - normal tax payer and ISD
Gujarat- normal tax payer
Turnover follows like this:-
July to September in Mumbai branch 100 % and no turnover in Gujarat Branch as Doesnot Exist
October to December
till 6/10/2025 - Mumbai has turnover
and from 6/10/2025- Mumbai has zero turnover and Gujarat has 100% turnover
my CA has issue invoice on 30/11/2025 for Retainership Bill for the october 2025 on ISD
kindly explain distribution of ITC ? which turnover should be taken for the same???
06 December 2025
For the Retainership ITC dated 30-11-2025:
✔ Use turnover from 6 October 2025 onwards (ISD period only).
✔ Mumbai turnover = 0, Gujarat = 100%.
✔ Therefore, 100% of ITC must be distributed to Gujarat branch.
✔ Use turnover from 6 October 2025 onwards (ISD period only).
✔ Mumbai turnover = 0, Gujarat = 100%.
✔ Therefore, 100% of ITC must be distributed to Gujarat branch.
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