In case the Manufacturer having multi locational units in different states and he is importing the goods. In case while filing the Bill of entry by mistake the system picks up the GSTN of the unit other than the actual user either HO or other unit in another state. In that case, whether the ITC would be available to the Unit where the goods are actually arrived and consumed. If yes, what would be the procedure for availment of the ITC.
This happens sometimes due to the ICEGATE random pickup.
Regards,
Can Multi-Unit Manufacturers Claim ITC if Wrong GSTIN is Used? Section 149 of Customs Act Provides a Solution. A discussion on a forum addresses whether Input Tax Credit (ITC) is available for a multi-unit manufacturer when the wrong GSTIN is picked during importation. The issue arises when the system mistakenly selects a GSTIN for a unit other than the actual user. Responses suggest ensuring the correct GSTIN is used on import documents and invoices. If errors occur, corrections can be made by invoicing between units and using the correct GSTIN. Additionally, under Section 149 of the Customs Act, 1962, corrections can be made through the Customs Department to claim ITC. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
