Regarding gst input of other branch

Hi Sir Greetings of the day

I wanted to ask that I have GST registration in Delhi and Mumbai. We pay office rent for Mumbai office and party is in delhi to whom we pay the GST

can we take the bill in Delhi Branch address and take the input in Delhi GST return. Because I have no very less turnover in Mumbai Office so my input is accumulating and there is no use of Input , so I wanted to take this input in Delhi .

Please suggest me best reply