Input Credit under GST of CVD for Imported goods but lying at Branch Office, Goods and Services Tax - GST

[RAHUL SARDA]

We understand that CVD credit can be availed on brought forward stocks under GST for goods imported within one year of 30th June . In this regard I have a query that if goods were imported at Kolkata ( Head office of the company ) and some qty transferred to branch office say at Bangalore .On 30th June if such imported stock is lying at Banaglore can the CVD credit be availed or we will have to bring back the goods to the point of Import which is Kolkata . If the credit of CVD can be availed for such stocks lying at Bangalore what will be the process of availing it . Thanks