GST on Sales to Sister Concern

This discussion explores whether a GST officer can disallow Input Tax Credit (ITC) when goods are purchased from a sister concern for sales to a government client. While ITC is generally claimable based on GSTR-2A/2B, some officers may raise objections. Transactions between sister concerns with different GST numbers but the same PAN are treated as normal supplies, allowing ITC claims. If treated as branches or agents, stock transfers might occur via delivery challan, but separate invoices should still enable ITC claims reflected in GSTR-2A/2B.