Transfer of Input Tax Credit from one Branch to another.

Firstly , Transfer of INPUT TAX CREDIT is not allowed from one branch e-credit ledger to another branch e-credit ledger . 

Secondly , INPUT TAX CREDIT CAN NOT be taken as REFUND from the department EXCEPT in two case 

1. where supply is zero rated supplies (export) and there is inputs of purchases or 

2. In case of , INVERTED TAX STRUCTURE 

Lastly , you can take registration of any of the branch as ISD and distributed ITC on pro rata basis for the common invoices of services only (capital goods input OR inputs on purchases can not be distributed via ISD )

Transfer of ITC is allowed only when associated assets are also transferred.

Dear Sir,

We are civil contractor with Head Office at Chandigarh and projects where billing is taking place is Haryana, New Delhi and Noida.

We have separate GST registration for the Four States. We have accumulated GST ITC in Chandigarh which has accrued against Bank Charges and Commissions paid by us to bankers.

Kindly advice how can we transfer available ITC at Chandigarh to any of these state mentioned above.

Kindly advice if we can raise GST invoice from Chandigarh on respective states for which we got the Bank Guarantees made? Alternative method that comes to mind is to raise invoice from Chandigarh on the respective states in the ratio of sales achieved by each states

Thanks & Regards,

Dhiraj Kumar