Additional place of business

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sushma nanda kumbhar (Querist)
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15 May 2018 i have one doubt related to GST-- is additional place of business must be similar to principal place of business

my company Mumbai office is dealing in management consultancy services and now we are adding additional place of business as Information technology (IT) design and development services(in Pune) is it correct can we do so

do we need to upload any supporting documents for additional placed of business

RAJA P M

RAJA P M (Expert)
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16 May 2018 Yes... If you are registered a additional place of business under GST then Documents required for the registration.... Rental Agreement... Property Tax Receipt.... Electricity Bill / Receipt...

sushma nanda kumbhar

sushma nanda kumbhar (Querist)
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16 May 2018 thanks sir,
i am having one more doubt regarding input tax credit under GST
if compay is paying on behalf of client for food & bevarage & Accomodation charges can we claim ITC while filling GSTR 3B
as ITC is not allowed on Food & Bevarages but if it is for business purpose can we claimed that ...

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RAJA P M

RAJA P M (Expert)
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16 May 2018 No...

ITC not allowed as per Sec 17(5)

https://taxguru.in/goods-and-service-tax/input-tax-credit-not-allowed-gst-175-cgst-act-blocked-credit.html

https://studycafe.in/2017/10/ineligible-input-tax-credit-or-block-credits-under-gst.html

sushma nanda kumbhar

sushma nanda kumbhar (Querist)
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16 May 2018 Thanks sir,

i just wanted to confirm one more things regarding ITC ...

as ITC can be claim within one year from the date of Invoice under GST..
now we are filling GSTR 3B for the month of April 2018...many bills of Feb & March on which GST is charged but we have not consided ITC in those months
can we take the same in
-April 2018 or
-it is allowed during the Same financial year i.e till march 2018 or
-one year from the date of invoice till the date annual return under GST is not yet filed

RAJA P M

RAJA P M (Expert)
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16 May 2018 (can we take the same in ) i) Yes... You can avail the ITC in April. iii) Yes... You can take ITC in or before annual return Before the filing of valid return for the month of September following the end of FY to which such invoice is related, orBefore the filing of the annual return Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year. ii) *We are take ITC in the same month of Purchase / Inwards. * In case we missed some of the bills/itc (after received the goods /services in the same month) then we can avail the ITC in next GSTR return as per above period.. Also the same way we can book the Purchase bill in the same month and ITC taken in next month... * If we received the supplies in the next month (bill date is 31/10, received 03/11) then we will avail the ITC in November or next month...

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sushma nanda kumbhar

sushma nanda kumbhar (Querist)
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16 May 2018 Thank you so much sir...