Refund of ITC of Service

 You want to know if you can claim a refund of Amazon commission ITC or transfer the ITC from other states to Delhi.

1. Amazon commission ITC refund: You can claim a refund of Amazon commission ITC, but it will be a tedious process. You'll need to file a refund application (Form GST RFD-01) and provide detailed documentation, including invoices, payment receipts, and a letter from Amazon confirming the commission charges.

 2. ITC transfer: Transferring ITC from one state to another is not possible. However, you can utilize the accumulated ITC in the respective states for payments or adjust it against your liabilities in those states.

3. Cross-utilization of ITC: If you have multiple GST registrations within the same state, you can cross-utilize the ITC across those registrations. 

4. ISD (Input Service Distributor) registration: If you have offices or branches in multiple states, consider obtaining an ISD registration. This will allow you to distribute ITC to your various registrations.

Remember to maintain accurate records and documentation to support your claims and applications.