Question 36: Availment of ITC CREDIT on the invoices having the name and address of consignee at different place - regarding. One of the trader is having two depots at different cities in same state. Therefore, they receives the goods at these depots in the different cities. One point is to be noted that both the depots are having different names and titles but both the depots are supplying the goods under the proprietorship of the same person. My question is that whether, the supplier located in other city can claim the ITC CREDIT on the invoices in the names of depots at the different locations in the different cities in the same State. Early reply may please be sent. 

Answer:  The ITC will be available Registration  wise and state wise no restriction to name of different operation like you have a factory name x&comp and one show room name Y&co and Z&comp doing repairing  of vehicle but all these are under one PAN no and in one state and also registered  in GST under one number means  you have not taken separate number for verticals in this case there will be flow of credit to a single ITC account irrespective of location city and nature of business. You will have one cash ledger for all units and locations.(Reply Dt. 01/01/2018)