TMI BlogITC is available or notX X X X Extracts X X X X X X X X Extracts X X X X ..... Suppose I register in delhi and receiving an architect services for the property situated in haryana from a person registered in delhi and he is charging IGST as per law. But my doubt is whether ITC is available to a person registered in delhi. - Reply By Spudarjunan S - The Reply = Dear Sir, Prima-facie the eligibility is yes subject to section 16 17 of CGST Act, 2017 . However, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order to give a proper reply you need to clarify what is the property located in Haryana and any outward supplies provided from that property in order to assess your registration liability in the state Haryana. - Reply By KASTURI SETHI - The Reply = I support the views of Sh.Spudarjunan S Ji except the word, 'prima facie'. I mean to say that there is no need to say so. It is clear. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, I would like to further add that as per Section 155 of CGST Act, 2017 burden of proof is cast upon taxable person who avails ITC. - Reply By KASTURI SETHI - The Reply = W.e.f. 1.2.2019, for making payment through ITC the position is as under:- Type of tax First set- off Thereafter set-off 1. SGST I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST SGST 2. CGST IGST CGST 3. IGST IGST CGST SGST - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view you can take the credit. - ITC is available or not - Query Started By: - Ankit Jaiswal Dated:- 6-2-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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