TMI BlogInput tax creditX X X X Extracts X X X X X X X X Extracts X X X X ..... If one is having two branches one in state of Tamilnadu and another is in Gujarat under same PAN. If Tamilnadu branch supplies goods to Gujarat on 27th Jan 2022 and Gujarat receives the goods on 5th Feb-2022, in this circumstance when Gujarat can claim ITC (Gujarat is in possession of tax invoice which is send by Tamilnadu by Mail.). Please Give your opinion considering section 16 of CGST ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t . - Reply By Amit Agrawal - The Reply = Gujarat can claim ITC only on or after 05.02.2022 in my view. - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Section 16 (2) (b) of CGST Act, 2017 the goods or the services or both should have been received in the registered premises of the recipient. Therefore you are eligible to take credit on or after 05.02.22 though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice is received earlier by e-mail. - Reply By DIWAKAR MINOCHA - The Reply = Dear Sir The important aspect is GSTR 2B which is required to be considered. The tax paid in the month of jan 22 will be available for utisation only in feb 22 by other unit. Thanks Regards - Reply By DIWAKAR MINOCHA - The Reply = Dear Sir Kindly read Tax paid in jan 22 as tax for jan22 similarly iste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad of in feb22 for feb22 pardon me Thanks - Input tax credit - Query Started By: - ashwin bhalakiya Dated:- 17-2-2022 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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