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ITC AVAILMENT

Gaurav Murkute (Practising Chartered Accountant) (8 Points)

22 January 2019

If a person is registered in Delhi provided service to a person registered in Maharashtra and POS is Delhi then in that case can we itc in Maharashtra and if no,why we cannot avail the itc?

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8 Replies

NITIN KOTAK (SERVICE) (1465 Points)
Replied 22 January 2019

can you provide the details of service , because rule are different in case of service provide for Immovable properties.

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Aashish Bansal (Article) (698 Points)
Replied 22 January 2019

No you can't take ITC.. because supplier of Delhi has paid CGST and SGST in delhi and recipient want to take credit in Maharashtra.. so he can't claim ITC of such SGST and CGST

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Gaurav Murkute (Practising Chartered Accountant) (8 Points)
Replied 22 January 2019

can you please explain in detail why such credit of different states cannot avail?

Aashish Bansal (Article) (698 Points)
Replied 23 January 2019

Because SGST you have paid is in Delhi.. that belongs to Delhi Govt..
and you want same as credit in Maharashtra as SGST.. which is not possible.. that's why credit can't be availed