Question

We have a two factory[A(Principal) & B(Additional)] in uttrakhand with same GSTIN No.My question is if some services avail in Unit-A but party issue a invoice for Unit-B can we take ITC in Unit-A..Also advise issue a Invoice wrongly how can rectify after filed GSTR-1.

Answer

The registration of GST is PAN based and state wise with an option to have different registration for different verticals in same state.
But in Your case Unit A and Unit B are in same state and both unit have single registration and same GSTIN. So in GST both unit are not distinct person but are same person. Credit utilization is not activity based so you can use the credit interchangely in Unit A and Unit B subject to the conditions that the inward supplies used for the purpose of business and furtherence of business.

You can correct the details wrongly given in invoice by going through amendment process i.e. through Table 9 of GSTR 1 in the succeeding GSTR-1. As per proviso to section 39 of CGST Act you can do rectification upto furnishing of annual return or due date of September 2018 Return, whichever is earlier. (Reply dt.12/07/2018)