Home Forum Goods and Services Tax - GST Month 2 2020 2020 (2) This
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Whether ITC is available when goods are held by supplier as bailee - Goods and Services Tax - GSTExtract I have purchased ascertained goods from the supplier after making consideration and due to shortage of space in godown of the recipient, the supplier retains the goods as bailee. The supplier filed its return and shown supply of the goods in his GSTR-1 and 3B . Whether the recipient is eligible for ITC without receipt of goods (where goods are held by supplier as bailee) in terms of section 16(2)(b)(i) of CGST Act ?
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