https://www.taxtmi.com/forum/issue?id=118392 A separate ISD registration is required for distribution of input tax credit; suppliers must issue invoices to the ISD GSTIN so credits appear in GSTR 6A, and invoices received under the old GSTIN will not automatically transfer, so accumulated ITC under the prior registration generally cannot be distributed through the new ISD. Practical alternatives (refund, inter branch re billing, or using ITC against the original registration's liabilities) have legal and compliance limitations. en-us Thu, 23 Feb 2023 10:30:14 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118392 A separate ISD registration is required for distribution of input tax credit; suppliers must issue invoices to the ISD GSTIN so credits appear in GSTR 6A, and invoices received under the old GSTIN will not automatically transfer, so accumulated ITC under the prior registration generally cannot be distributed through the new ISD. Practical alternatives (refund, inter branch re billing, or using ITC against the original registration's liabilities) have legal and compliance limitations. Discussion-Forum GST Thu, 23 Feb 2023 10:30:14 +0530 https://www.taxtmi.com/forum/issue?id=118392