If one is having two branches one in state of Tamilnadu and another is in Gujarat under same PAN. If Tamilnadu branch supplies goods to Gujarat on 27th Jan 2022 and Gujarat receives the goods on 5th Feb-2022, in this circumstance when Gujarat can claim ITC (Gujarat is in possession of tax invoice which is send by Tamilnadu by Mail.).
Please Give your opinion considering section 16 of CGST act.
Claiming ITC for Branch Transfers: Gujarat Can Claim ITC Post-Receipt of Goods as per Section 16, CGST Act 2017. A discussion on a forum addresses a query about claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) when goods are supplied between branches in Tamil Nadu and Gujarat under the same PAN. The consensus among respondents is that Gujarat can claim ITC on or after February 5, 2022, when the goods are received, despite receiving the invoice earlier via email. The responses reference Section 16 of the CGST Act, 2017, emphasizing the requirement of receiving goods at the registered premises and considering GSTR 2B for tax utilization. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
