Vidhikarya Official support e-mail Contact Vidhikarya by phone Number vidhikarya whatsapp Number
Vidhikarya Official support e-mail info@vidhikarya.com Contact Vidhikarya by phone Number+917604047601 vidhikarya whatsapp Number+917604047602
Corporate Services
Contact Us
Corporate Services Contact Us

Home > Free Legal Advice > Question Details

Vidhikarya Legal Questions Answered

100,000+ Legal Questions Answered

100,000+ Legal Questions Answered
Ask Your Question
Last Updated On 20-Jul-2026
Tax-GST

Retrospective Cross Charge under GST

We have a Delhi Head Office and around 15 GST registrations. During FY 2020-21 to FY 2024-25, common input services (SAP, Audit, Legal, Insurance, Software, Consultancy etc.) were received at the Delhi HO and ITC of around ₹1 crore was availed in Delhi GSTIN. ISD registration was not obtained during this period and the ITC is still lying unutilized. Before 01.04.2025, CBIC Circular No. 199/11/2023 recognized Cross Charge as an option. Can Delhi HO now issue retrospective Cross Charge tax invoices in FY 2026 to transfer the common ITC to other State GST registrations? If yes, what are the legal provisions, time of supply implications, interest implications, and whether recipient branches can avail ITC? Is there any High Court, Supreme Court, AAAR or CBIC clarification directly covering this issue?

( South Delhi, Delhi )

20-Jul-2026

Reply to this question

Reply
A.
Dear Client,
The issue raised involves a highly technical question under GST law. There is no settled legal position or specific statutory provision that expressly permits retrospective issuance of cross-charge invoices in FY 2026 for common input services received during FY 2020-21 to FY 2024-25. The permissibility of such a course, its impact on time of supply, limitation, interest, and the recipient branches' entitlement to ITC would depend on the applicable provisions of the CGST Act, the relevant CBIC circulars, and the latest judicial precedents.

You may consult a GST practitioner or advocate for a detailed examination of your records and the current legal position before taking any action.
Posted On 20-Jul-2026
Vidhikarya
Was the answer helpfull

Helpful

Share
Submit request

Submit Request

Post Your Legal Issue to connnect with Lawyers Online

Submit
Talk to a lawyer

Read Related Answers

Replacement area builder charge gst

Dear Client, In a redevelopment project, whether GST is payable on the replacement area allotted to existing society members depends on the nature of the transaction and the applicable GST provision...

GST on exchange old gold to new gold jewelry

Dear Client, The sale of old gold by individuals for a consideration won’t attract the GST, the finance ministry clarified, providing respite to people who exchange jewellery outlining the provisions...

Health care services exemption

Dear Client, Healthcare services do not fall under the purview of GST Act. However, registration under the Act is mandatory in the following cases - Sale of medical equipment and medicines, Wellness...

GST Registration to obtain GSTIN

Dear Client, The registration process can be done online via the official GST portal. To register under the GST Act, 2017 for selling products internationally, you must first obtain a mandatory GST r...

Gst Notice

Dear Client, Aap ek GTA ke roop mein GST mein registered hain aur aapne GSTR-1 mein Reverse Charge Mechanism (RCM) select karke invoices upload kiye hain, lekin poore saal ki invoices aapne late up...
Ask a Question

Ask a Question

Ask Now
Settle Your Dispute without going to Court

Read Blogs on Tax-GST

GST UPDATES
Posted On : May 13, 2024

GST UPDATES

All about GST
Posted On : May 13, 2024

All about GST

Offences under GST
Posted On : May 13, 2024

Offences under GST

Categories

Tax-GST Lawyers

Abhimanyu
Call to Abhimanyu Send whatsapp message Send whatsapp message Send mail to vidhikarya Send mail to vidhikarya

Abhimanyu Shandilya

Kolkata

©2026 Vidhikarya. All Rights Reserved.

Disclaimer

The Bar Council of India does not permit advertisement or solicitation by advocates in any form or manner. By accessing this website (www.vidhikarya.com), you acknowledge and confirm that you are seeking information relating to VIDHIKARYA LEGAL SERVICES LLP (The LAW FIRM) of your own accord and that there has been no form of solicitation, advertisement or inducement by VIDHIKARYA LEGAL SERVICES LLP or its members.
The content of this website is for informational purposes only and should not be interpreted as soliciting or advertisement. The User agrees that he/she is visiting the site on his own volition to seek more information about the firm and its Advocates.
The contents of this website are the intellectual property of VIDHIKARYA LEGAL SERVICES LLP.

OK Cancel
Vidhikarya Official support e-mail Contact Vidhikarya by phone Number vidhikarya whatsapp Number