Respected Experts,
Our supplier has filed his GSTR1 and he has paid CESS, and it is reflected in GSTR2B also, but in the Invoice he never mentioned any CESS.
Can we claim the CESS or not.
Your valuable advice will help me a lot.
Thanks & regards
Eajaz
1) You Can not Claim Cess ITC because,if it is not in the Invoice means you have not paid Cess to supplier, only you may have paid CGST and SGST , also Cess ITC Can be claim against only outward Cess liability, not against CGST, SGST , IGST , UTGST etc , so in my opinion you do not Claim ITC of Cess .
2) Ask supplier in writing , why he has not charged Cess in the Invoice ?,and reported directly in GSTR1 and Paid , also take reply in writing and keep it for your record along with Invoice .
3) Take others opinion as well in above Case .
CAclubindia
