Transfer of GST Input by branch to HO, Goods and Services Tax - GST

[VENKAT S]

A branch of a company is in a different state and Head office is in a different state. Both are having different GST registration numbers.

The invoice for the services rendered by the company are raised from the head office only. How can the branch transfer the GST input it receives to the head office?

Posts / Replies

[Spudarjunan S]

Dear Sir,

If entire billing is taken care by H.O what is the outward supplies of branch office. What does the branch actually does.

Note:-

If they are providing support services to H.O, then sl.no. 2 of Schedule I of CGST Act applies.

However, kindly provide your response for detailed reply.