Dear Expert,
A company has a 2 GSTIN no for Head office and Branch . Head office in Maharashtra and Branch in Gujrat .
There is no sales are recorded in MH , but input is available . Branch has a sales .
so my question is that can company adjust it's input of Maharashtra against Gujrat outout ?
Please advise .
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Input Credit Available In Maharashtra State
Replies (1)
Both are separate entities in law. However, the law makes a provision for distribution of ITC lying with the head office. The head office should take registratioin as ISD (Input Servicer Distributor) and distribute the ITC to Gujarat unit. PL refer to section 20 of the CGST Act.
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