Input Credit under GST of CVD for Imported goods but lying at Branch Office

[Guest]

We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported stock is lying at Banaglore can the CVD credit be availed or we will have to bring back the goods to the point of Import which is Kolkata . If the credit of CVD can be availed for such stocks lying at Bangalore what will be the process of availing it . Thanks

AI Summary

CVD credit under GST: can credit be claimed for imported goods lying at a branch on the cut off date and how to claim it? Whether CVD credit under GST can be claimed on brought forward stocks of imported goods that were imported at the head office but are lying at a branch on the cut off date, and if so, what procedural steps and evidentiary conditions are required to avail that credit.