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ITC if place of supply is different.

17 March 2020

I Am registered in delhi taking service from a registered person who is also from delhi but place of supply of service is in up and supplier has charged IGST for the same whether i can claim ITC for the same or not with reason.

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9 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 17 March 2020

ask to supplier to rectify the Bill

and yes you can availed ITC in the heads CGST / SGST (as intra - state supply)

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abhishek singh (17 Points)
Replied 17 March 2020

As per section 12 of igst place of supply shall fall in UP and supplier has charged correctly

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 17 March 2020

@ Mr Abhishek Singh.,

Supplier wrongly charged IGST for the above said activity.
Required Change of Tax in Invoice as intra state...

abhishek singh (17 Points)
Replied 17 March 2020

Reason from you point of view why he charged wrong from my point of view he is correct intra or inter depends on place of supply and in my case place of supply is in up.

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 17 March 2020

As per GST act ( in IGST) the place of supply is Delhi...

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Tilak Raj Singh (10 Points)
Replied 18 March 2020

Since place of supply is outside Delhi, hence Igst is Applicable.. plz don't spread wrong advise.

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 18 March 2020

Well...

Are You registered in UP...?!

abhishek singh (17 Points)
Replied 19 March 2020

No i am not i am only regustered in delhi

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 19 March 2020

Good... As per Your last reply You are not registered in UP... Right...?!
Then
How to You understand the sec 12 of IGST act...?!
Can You explain or give explanation which way it's Inter state supply...?!

Please be elaborate, I'm waiting for Your reply...