Between branches of the company ,supply made ,but no payments are made

As per section 25(4) both Head office & branch treated as Distinct person , so as 2nd & 3rd proviso section 16(2)states that payment not made to supplier within 180days ITC has to be reverse

These activities are in schedule 1 and 2nd proviso to sec 16 states exceptions which are activities in sch 1 therefore no reversal is required

As per proviso , section 16

Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed

And


As per section 25(4) states:
a person who has obtain more than one registration whether in one state or more than one state , in respect of each registration , be treated as distimct person for the purpose of this Act

So by reading above acts & proviso in combine if the payment is not made within 180 day , ITC has to be reverse.

Yes, but along with reverse charge there also an exception that is activies mentioned in Schedule I and branch transfer is included in Schedule I

can quote those activities ,.. as i could not able to find the same

Check secound proviso to sec 16 which states deemed supply without consideration as specified in schedule 1 and in schedule 1 check point no 2 which is payment without consideration

Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment:

Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed:

Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon.

Above is the all the provision mention in section 16 , But i did not find the same you are mentioning

& schedule 1 states that if gift to employee from employer not exceeding 50k in fy is not treated as supply

moreover schdule 1 never talk about ITC claim or reversal its states only supply

In Schedule I in point no 2 there is payment between distinct person and related person without consideration i.e deemed supply without payment. The transaction between branch and office is a transaction between related person therefore no requirement of payment within 180 days. Given in exception in sec 16 i.e RCM and deemed supply without consideration.

dear anirban ji

schedule I SAYS ONLY ABOUT THE SUPPLY,  EVEN IF MADE WITHOUT CONSIDERATION , THAT DOES'NT MEAN THAT THE IF PAYMENT IS NOT MADE TO SUPPLIER WITHIN 180 DAYS , THE ITC WILL NOT BE REVERSE.

 

MOREOVER WITHOUT CONSIDERATION ON SUPPLY OF SERVICE OR GOODS IS MENTION FOR BOTH RELATED & DISTINCT PERSON SO THAT MEANS NO NEED REVERSE THE ITC IN CASE OF DISTINCT PERSON

 

REVERSAL OF ITC IS GIVEN IN SECTION 16 CGST ACT  ONLY

 

Yes sec 16 has 2 exception that is RCM and deemed supply without consideration as specified in schedule 1

Proviso as per Rule 37
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to subsection [2] of section 16.

Yes you are absolutely right.......yes it is deemed to have been paid.......that what i am talking about........

CORRECT !!  YOU WOULD HAVE MENTION SAME EARLIER.............. ANYWAY THANKS