Branch in other State

The logic is when every person who is liable to take a registration will have to get registered separately for each of the states where he has business operations and is liable to pay GST , that means in an usual manner he can claim ITC. Tha govt has levied this rule to curb the practice of tax evasion in the cover of branch transfer.

Yes. If your branches in same state you can set off your ITC & Liabilities.
But, Can't set off other State branch ITC. It's treat as separate.