When ISD input credit distribute to distinct branches

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This discussion explores the optimal timing for distributing Input Service Distributor (ISD) input tax credit (ITC) to different branches. It considers two main approaches: immediate distribution upon receiving an ISD invoice or distribution when the ITC appears in GSTR 2B. The thread also addresses the challenge of partial ITC availability in GSTR 2B and suggests monthly distribution cycles as a solution.

Rajkumar Gutti

Rajkumar Gutti (Querist)
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02 December 2025 ISD input credit when distribut to distinct branches.
1- Immediately when ISD invoice received from third party service provider.

OR

When it display in GSTR 2B ( when supplier filed his outward GSTR 1 return )
If suppose out of 20 ISD invoice only 15 Invoice ITC
Display in GSTR, 2B, then remaining 5 invoice itc when distributed.