We are Importer having HO in Maharashtra & a Branch in Karnataka. Both have a separate GST Registration No. in respective States.
Please let us Who (HO or Branch) is eligible to take ITC Credit for IGST in case where Bill of Entry was filed with HO's GST No. but consignment was cleared and received in Karnataka.
19 January 2022
The Goods inward entry must be taken in the books of the HO so that he can claim the ITC of the GST paid. Now, the HO can invoice the goods to the branch using a tax invoice. The branch will now claim the ITC mentioned in the Tax invoice of the HO.