Question 116: There is a GST registered unit in Gujarat and its office in Mumbai is also registered in GST. Mumbai office is in rent and GST is paid on rent, so can we take the GST credit from the Mumbai office in a registered unit in Gujarat' (Both of these states are different and also different from GST.)

Answer Since the Mumbai office is working for Gujarat unit only. Therefore, Mumbai office should issue invoice for supply without consideration to Gujarat unit (see Schedule I Clause ii of CGST). The Gujarat unit will take credit. In this way you will do legal compliance as well as utilization of ITC of Mumbai. (reply dt. 05/17/2018)