https://www.taxtmi.com/forum/issue?id=106369 The Sales Tax Department treats separately registered businesses under different TINs as distinct taxable persons, so input tax credit belonging to one registration cannot be availed by another. To align entitlement and documentation, goods should be transferred between registrations by issuing a tax invoice for the inter-registration transfer; this permits the transferor to claim its ITC and the transferee to record taxable acquisition, while avoiding cross-registration appropriation of ITC. en-us Mon, 30 Dec 2013 23:15:06 +0530 Thu, 23 Jan 2025 15:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106369 The Sales Tax Department treats separately registered businesses under different TINs as distinct taxable persons, so input tax credit belonging to one registration cannot be availed by another. To align entitlement and documentation, goods should be transferred between registrations by issuing a tax invoice for the inter-registration transfer; this permits the transferor to claim its ITC and the transferee to record taxable acquisition, while avoiding cross-registration appropriation of ITC. Discussion-Forum VAT / Sales Tax Mon, 30 Dec 2013 23:15:06 +0530 https://www.taxtmi.com/forum/issue?id=106369