https://www.taxtmi.com/forum/issue?id=117139 ITC can be claimed only by the registered person to whom invoices are addressed; an unregistered head office cannot independently avail credit. ISD may distribute credit of input services to units, but ISD covers only service credits and credit of goods cannot be transferred without transfer of the goods. Registration at the head office does not automatically allow transfer of accumulated ITC to another registration except under limited statutory exceptions; credit utilization and distribution rules govern movement of ITC. en-us Mon, 05 Apr 2021 19:42:14 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117139 ITC can be claimed only by the registered person to whom invoices are addressed; an unregistered head office cannot independently avail credit. ISD may distribute credit of input services to units, but ISD covers only service credits and credit of goods cannot be transferred without transfer of the goods. Registration at the head office does not automatically allow transfer of accumulated ITC to another registration except under limited statutory exceptions; credit utilization and distribution rules govern movement of ITC. Discussion-Forum GST Mon, 05 Apr 2021 19:42:14 +0530 https://www.taxtmi.com/forum/issue?id=117139