https://www.taxtmi.com/forum/issue?id=120887 Input tax credit on hotel expenses for inter-branch travel is considered in the context of separate GST registrations. ITC eligibility depends on the statutory conditions under Section 16 of the CGST Act, including a valid tax invoice, receipt of service, tax payment, and filing of returns, rather than on whether payment is made from the same branch account. Separate registrations are treated as distinct persons under Section 25(4), so payment by another branch does not by itself invalidate the claim, though inter-branch accounting or cross-charge treatment may be required. en-us Wed, 29 Apr 2026 16:30:17 +0530 Sun, 03 May 2026 17:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120887 Input tax credit on hotel expenses for inter-branch travel is considered in the context of separate GST registrations. ITC eligibility depends on the statutory conditions under Section 16 of the CGST Act, including a valid tax invoice, receipt of service, tax payment, and filing of returns, rather than on whether payment is made from the same branch account. Separate registrations are treated as distinct persons under Section 25(4), so payment by another branch does not by itself invalidate the claim, though inter-branch accounting or cross-charge treatment may be required. Discussion-Forum GST Wed, 29 Apr 2026 16:30:17 +0530 https://www.taxtmi.com/forum/issue?id=120887