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?

[Spudarjunan S]

Dear Sir,

If entire billing is taken care by H.O what is the outward supplies of branch office. What does the branch actually does.

Note:-

If they are providing support services to H.O, then sl.no. 2 of Schedule I of CGST Act applies.

However, kindly provide your response for detailed reply.

AI Summary

GST input credit transfer: characterization of branch support services determines whether Schedule I provision governs transfer. Branch and head office are separately GST-registered in different states; invoices for services are issued by the head office while the branch receives input tax. The respondent notes that if the branch provides support services to the head office, sl. no. 2 of Schedule I of the CGST Act applies and requests further factual detail to determine the outward supplies and treatment of the input tax.