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Regarding Itc

Lokesh Dhingra (Accountant) (64 Points)

21 April 2018

Dear Sir

Please confirm to me if one person ( from haryana state ) go to other states ( Delhi ) and purchase some material from the shop then he told the gst number to the seller so what will be tax implications to the seller and what about itc for purchaser.

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9 Replies

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 21 April 2018

Seller will charge CGST & SGST as place of supply is in same state.

Purchaser will claim CGST & SGST as ITC

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 21 April 2018

If the buyer is registered then IGST, otherwise CGST/SGST

CA SANJAY GARG (PROPRIETOR) (47 Points)
Replied 21 April 2018

Such person has to prove the delivery of goods from Delhi to Haryana otherwise the seller will charge CG SG which will not be available as ITC...

1 Like

Lokesh Dhingra (Accountant) (64 Points)
Replied 21 April 2018

It's is a rule for itc

Jatin (B.Com) (473 Points)
Replied 22 April 2018

Agreed with Sanjay Ji

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 22 April 2018

Yes... I agreed to Mr CA SANJAY GARG...

@ Mr. Lokesh Dhingra.,

Yes... It's a rule under GST as per place of supply..

If the buyer go to buy materials directly in other state and he will carry the goods then Supplier will charge CGST and SGST is per place of supply. It's under intra state supply and Buyer can't avail ITC benefits...

In case the Buyer ll give instructions to Supplier for send out goods to his state and seller will supply the goods directly to buyer's state then he can charge IGST.... If bill is under IGST then buyer can avail ITC benefits...

Lokesh Dhingra (Accountant) (64 Points)
Replied 22 April 2018

Ok thanks everyone for supporting me.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 22 April 2018

Yes , offcourse the registered dealer will carry those goods in his own conceyance to haryana. I Dont think that any Proof is needed in such condition , yes if goods value exceeds to 50k then eway will generate , the vehicle no. of buyer will enter in B part, the seller has to charge IGST.