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GST Query- INPUT, Goods and Services Tax - GST

Issue Id: - 112937
Dated: 13-10-2017

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Suppose a person who is having GST registration in Hyderabad (Telangana) purchases some goods in chennai and uses them in chennai itself. Since there is no movement of goods, the supplier charges CGST and SGST. Can the buyer who is situated in Hyderabad(Telangana) take the input credit of SGST and CGST? or Does he have to insist on receiving IGST invoice to get the credit?

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Showing Replies 1 to 5 of 5 Records

1 Dated: 13-10-2017

As per my View the Vendor has to be registered in the State of Tamil Nadu for claiming input Credit. Since the transaction has been completed with in the state of TN IGST invoice cannot be obtained. I

2 Dated: 13-10-2017

I support the views of Sh.Swaminathan, Sir.

3 Dated: 13-10-2017
By:- Himansu Sekhar

He cannot take the credit of cgst and sgst of another state. FAQ has been released in this regard.

4 Dated: 14-10-2017
By:- Chhatra Jain

Suppose TN supplier A at the instruction of Hyderabad party supplies goods to party B in TN.In my view supplier A in TN should issues invoice in " bill to ship to" format. TN supplier A will issue bill to Hyderabad party and in the same invoice mention TN party B to whom goods were delivered as consignee and charge IGST. Again Hyderabad buyer will issue invoice on TN party B charging IGST to whom goods were delivered by A in TN . In this case IGST will be adjusted. Even though there is no inter state movement of goods but IGST is applicable in both billings. But in no case CGST and SGST of TN can not be adjusted against Telangana CGST and SGST if party A issues invoice charging CGST and SGST.

5 Dated: 15-10-2017
By:- Kishan Barai

I support the views of Shree Chhatra Jain

Because its a "Bill to" , "Ship to" transaction & IGST has to be charged in bill by a supplier.


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