Suppose a gta files gstr-1 with " supply attracts reverse charge" option and enters the tax details as 5%. The receiver has a non taxable invoice of amount ₹ 10000 where no gstin was mentioned and no tax details is mentioned there. Will receiver eligible to take itc as he is claiming he paid the tax and gta didn't pay the tax?
points: 1)gta is registered and filed gstr -1 with taxable values while issued non taxable invoice.
2) receiver claimed he paid the tax and claiming itc .
Section 16 of CGST Act 2017 prescribes one of the conditions of availing the ITC is he is in possession of a tax invoice as may be prescribed. Such document shall contain the details as prescribed in Rule 46 which includes tax amount and GSTIN also. So whether the tax amount is to the vendor or not, receiver of service shall ensure that all the contents mentioned in the invoice are appropriate so that he can avail ITC.
Ensure that GST is paid on RCM basis also as per notification 13/2017 amended by 22/2017 dated 22/08/2017.
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