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Place of supply and input

kapil (accountant) (178 Points)

19 January 2019

please telll me if in a bill cgst sgst charged bcz of place of supply(hotel)but i know if he would charge then we would be able to take input,but i want to where this input to be shown in gstr3b, thanks in advance.

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6 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 19 January 2019

No ... even if he charge IGST you won't be able claim ITC .(As POS is always be the Hotel situated)

In 3b report in Under "All other ITC" & also show same Under "Reversal"

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pritesh (CA Final student) (7101 Points)
Replied 19 January 2019

Dear pankaj sir

is there will be any problem if don't claim input and we don't reverse also...i.e i will not report in 3b

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 20 January 2019

Yes .... actually the Hotel has mentioned the GSTN of Recepient in his Tax Invoice which is going to Reflect in 2A , hence the Recepient should first avail ITC then at same time should show it under Reversal.

Actually gSTR 2 is not being Started Yet Else Recepient would have rejected it there in .

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