Question 14: Our client had taken ISD Registration in the Service Tax and was having cenvat credit amounting Rs. 40Lakhs as on 1st July, 2017. That client has migrated in GST and claimed such cenvat credit in GST TRAN-1 u/s 140(1) of CGST Act, 2017. However, for that office, the registration under GST has been taken under normal registration instead of ISD registration. Now, that client want to transfer such credit (ISD credit) to its other registered branches. Please explain the procedure

Answer: If you have migrated your ITC as a distributor in Column 7 of the TRAN-1 Form, then you can distribute the credit after getting registered as ISD. Regular registration can be surrendered after registration as ISD is completed. (REPLY dt. 2/2/2018)