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CGST/SGST in place of IGST, Goods and Services Tax - GST

Issue Id: - 116308
Dated: 21-5-2020
By:- Ashiesh Prremji

CGST/SGST in place of IGST


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Dear Sir,

In case of Bill To & Ship To, if Supplier has paid CGST/SGST in place of IGST & receiver also availed same as CGST/SGST for whole FY 19-20. There are 60-80 Invoices during FY 19-20, by paying IGST & claim CGST/SGST as Refund is tedious work. What to be done now as a supplier & as a receiver also, please suggest ?

Thanks,

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Showing Replies 16 to 17 of 17 Records

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16 Dated: 25-5-2020
By:- Ganeshan Kalyani

As a receiver, the person can claim credit based on the tax on the invoice. It may be CGST+SGST or IGST. This is because that the responsibility is upon the supplier to correctly determine the correct place of supply and pay tax under correct head.


17 Dated: 26-5-2020
By:- KASTURI SETHI

Sh.Ganeshan Kalyani Ji,

Yes. You are right. There is also a judgement to this effect that the buyer cannot be penalized on account of supplier's fault.

But as per Section 155 of CGST Act, burden of proof is cast upon the person who avails ITC.


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