I am having 5 branch registrations in GST under a single PAN.
I am a Transporter and pay GST for warehouse rent liability.
I have paid freight charges to one of my party who has levied a bill with IGST. The goods were transported from Karnataka to Gujarat. I have a branch in Gujarat where I pay GST liability on warehouse rent. Can I claim this IGST input tax credit while filing GST return of Gujarat branch.
19 August 2021
GST is a consumption based tax regime. As I understand, it would be inappropriate to consider this as Karnataka transaction if goods/services have been supplied to Mumbai. But if such a transaction pertains to Karnataka, then it is possible I think.
19 August 2021
Please note that each GSTIN registrations are considered distinct persons and one can take ITC on the services only when such services are received by that particular person (GSTIN). If the service is related to the GSTIN in Maharashtra, then you can't take ITC in Gujarat even the bills raised to Gujarat GSTIN. So, ITC of Maharashtra can't be claimed against the liability of Gujarat.
CAclubindia
