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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- STCG....................................................
- TAN for Partnership
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- E way bill for tractors
- GST ON DAMAGED GOODS
- Taxation on LTCG for property sold after 24JUL2024
- Is it compulsory to File 10E if Income including Pension Arrears is below 12 Lakh for the F Y 25 26
- REGARDING GST LIABILITY/....
- STCG FOR GOLD ETFs
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
