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ITC availment, Goods and Services Tax - GST

Issue Id: - 117505
Dated: 22-9-2021
By:- Archna Gupta
ITC availment

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Dear Experts

Can we avail ITC if POS is other than state where we have been registered in GST due to IGST mechanism.

Please reply.


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Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 22-9-2021
By:- Ganeshan Kalyani

Mam, Please elaborate your query.

2 Dated: 22-9-2021
By:- Archna Gupta

Suppose i am registered in Delhi and i have one ITC invoice in which IGST is charged by the supplier and POS is UP. Can I take ITC of that IGST?

There is no such requirement in Sec 16 and all the conditions of sec 16 such as tax invoice, receipt of goods or services etc. are fulfilled in this transaction.

3 Dated: 22-9-2021

There is no problem in availing ITC (IGST). You are to see whether your firm is in a position to utilise IGST Credit.

4 Dated: 24-9-2021
By:- Shilpi Jain

Pls also have a look at the GSTR-2B.. I think this credit will be shown as ineligible.

Though there is no provision restricting this credit but logically and technically would not be available since the revenue of one State may not be available for utilisation to pay the revenue of another State.

5 Dated: 24-9-2021
By:- Shilpi Jain

Sorry please read the last line as below

...the revenue of one State may not be available for utilisation to an assessee of another State....

6 Dated: 25-9-2021
By:- Ganeshan Kalyani

You can claim ITC in Delhi if the supplier raised invoice on Delhi address and GSTIN.


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