I am asking on behalf of my company, Actually we have 3 Branches (Noida (HO), Bangalore & Chennai) across the globe wherein BLR & CHN branches having Input tax Credit only and not having Output tax Liability. Noida Branch is having both ITC and the Output tax liability as revenue Invoices are generate from Noida Head office only. So Please let us know that how could we claim ITC of BLR & CHN too under Noida GSTIN? or Do we need to register those 2 branches as ISD first? Your help will be highly appreciated.