Transfer of GST Input by branch to HO

[VENKAT S]

A branch of a company is in a different state and Head office is in a different state. Both are having different GST registration numbers.

The invoice for the services rendered by the company are raised from the head office only. How can the branch transfer the GST input it receives to the head office?

AI Summary

Guidance Sought on Transferring GST Input Between Branch and Head Office Under Schedule I, Sl.No. 2 of CGST Act A company operates with a branch and head office in different states, each with separate GST registration numbers. The head office handles all invoicing for services rendered. The query seeks guidance on transferring GST input from the branch to the head office. The response suggests that if the branch provides support services to the head office, then sl.no. 2 of Schedule I of the CGST Act is applicable. Further details are requested for a more comprehensive reply.