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Whether we can availed input credit

Ravi SADhiyan (Practice) (4510 Points)

06 January 2019

Dear All Expert Case- XYZ Ltd (delhi) registered under GST receive service from PQR (Noida) related Accomodation . XYZ ltd provide its GSTIN to PQR Ltd . Service Amt Rs. 2 Lakh + GST @ 18 %

My Query

1 Whether XYZ Ltd is eligible to availed GST (CGST & SGST ) which is paid in Noida

2 Whether is practically displayed in GSTR-2 Please Clear My Point Thanks With Regards

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7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14606 Points)
Replied 06 January 2019

As per section 16 of the CGST act 2017 you have to fulfill following conditions to avail input tax credit

1) you must have valid Tax Invoice with correct GSTN no .

2) you must received goods or services

3) Supplier must pay tax collected form you to the GOVT

4) recipient must file the return .

Also you have check GSTR 2A & GSTR 3B

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prasad Nilugal ( GST Practitioner & Accounts ) (14606 Points)
Replied 06 January 2019

please confirm with other also

Ravi SADhiyan (Practice) (4510 Points)
Replied 06 January 2019

All Condition satisfied of Sec 16

Than any restriction or not

Ravi SADhiyan (Practice) (4510 Points)
Replied 06 January 2019

U.P. GST and Delhi GST can set off

Mohit lodhi (student) (952 Points)
Replied 06 January 2019

As per section 12 and section 18 of IGST act you can not avail ITC.

As per section 12 - In case of supply of services in relation to immovable property, the place of supply of service shall be the place where immovable property exists.

So in your case place of supply is UP (Noida)

If you have paid UP GST so you can not take credit for the payment of Delhi GST. that means you can not setoff UPGST with delhi GST.

and if SGST does not setoff so you can not set off CGST too.