08 June 2018
A taxable person is registered in Gujarat. He takes part in an exhibition in Maharashtra and the supplier charges CGST and SGST (Maharashtra GST). It is clear that credit shall not be available. Whether credit of CGST shall be available? Kindly provide reference of the related provision and notification.
08 June 2018
No, CGST credit alone cannot be availed. The intention of the law can be understood from GSTR 3B, the amount you provide in CGST ITC only will come in SGST ITC & vice versa, So availing only one credit is not possible.
09 June 2018
Kindly provide reference of related provisions of the Act. GSTR-3B is a return format and provisions of Act cannot be governed on the basis of any return format.
CAclubindia
