https://www.taxtmi.com/forum/issue?id=115217 An ISD may distribute ITC only on services and cannot distribute credit on goods. To enable claim of ITC on goods, goods must be billed and delivered to the respective branch (or branches declared as additional places of business under the same registration in the same State), allowing those branches to claim the input tax credit while the head office may retain invoice copies for control. en-us Sun, 21 Jul 2019 12:40:23 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115217 An ISD may distribute ITC only on services and cannot distribute credit on goods. To enable claim of ITC on goods, goods must be billed and delivered to the respective branch (or branches declared as additional places of business under the same registration in the same State), allowing those branches to claim the input tax credit while the head office may retain invoice copies for control. Discussion-Forum GST Sun, 21 Jul 2019 12:40:23 +0530 https://www.taxtmi.com/forum/issue?id=115217