ITC before getting gst registration

[Asked by Guest]

We made two interstate branch transfers before getting gst certificate.

date of Re.certificate is 8.5.2019 & date of liability is 29.4.19 on GST Reg.Certificate.

so how to take credit of invoices raised before 8.5.2019 by HO to interstate branch?

"Rule 10 GST - Issue of registration certificate. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date."

So according to this rule effective date would be 29.4.2019?

but invoices raised as URP & also generated e way bills.

how interstate branch would be able to get credit?

please advise.

AI Summary

Input tax credit entitlement for pre-registration invoices may be claimed, but procedural portal corrections are required to effect credit.
Entitlement to Input Tax Credit under Section 18(1) exists for invoices received before issuance of registration certification but effective from the date of liability; practical recovery requires reopening frozen GSTR-1 filings or engaging the Common Portal System or jurisdictional officer to reclassify invoices from B2C/URP to B2B so the interstate branch can claim ITC. Taxpayers are advised to reverse and re-report affected invoices in head office returns and consider filing corrective ITC returns (e.g., ITC-01) where portal limitations prevent normal upload, noting systemic mismatches between return formats and portal functionality.