GST .ITC

A company with manufacturing and sales solely in Andhra Pradesh, but with two GST registrations including Maharashtra, is seeking to transfer Input Tax Credit (ITC) from Maharashtra to AP. While standard ITC-02 transfers are restricted to business sales, mergers, or de-mergers, alternative solutions like issuing an internal service invoice from the Maharashtra to AP registration might be possible. Further research into specific legal interpretations, such as the Orissa High Court ruling on inter-state ITC transfers, is recommended.