Sir, factory premises in Himachal pradesh and head office in Delhi. Company takes registration only in Himachal pradesh and no registration in Delhi because there is no supply.
Now, company own furniture, A/c and rent payment in Delhi, how they can take benefit of input credit accumulate at Delhi and where such input credit is utillised.
Whether it is advisable to take GST number at Delhi and how they can transfer credit from Delhi to Himachal Pradesh.
Company Faces ITC Challenges Due to GST Registration Limits; Consider Registering as ISD for Better Tax Distribution A company with a factory in Himachal Pradesh and a head office in Delhi is registered for GST only in Himachal Pradesh. They face challenges in claiming input tax credit (ITC) for expenses like furniture, AC, and rent paid in Delhi. Experts suggest that ITC can only be claimed if invoices are raised in the name of the registered Himachal entity. Registering in Delhi as an Input Service Distributor (ISD) could help distribute ITC for services, but not for goods, as per GST regulations. However, transferring ITC between states is generally restricted except in specific cases. (AI Summary)
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