TMI BlogSUPPLIER LOCATION AND PLACE OF SUPPLY IN SAME STATE BUT RECIPIENT IN DIFFERENT STATEX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir/ Madam As per rule ITC NOT ALLOWED when the supplier s State code and POS lies in the same State, but recipient s State is different As per proviso to Sec 12 (8) of IGST Act, 2017 - POS for transportation service of goods including mail or Courier is destination of goods. In my case Supplier in AP. Goods are taken out of India. So Place of supply of service is OT. Recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is in aslo in AP. Whether i can take input on above Supply? Any judgement / clarification by department in this regard is helpful. - Reply By Amit Agrawal - The Reply = ITC against IGST (so charged by the transporter) will be allowed to the recipient in given situation. Which rule you are referring to, in your query? Or is gst portal denying you said ITC? Please clarify. These are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By SAIRAM LBS - The Reply = GST Portal is denying ITC if POS and supplier state are same but recipient state is different POS and supplier state are same but recipient state is different. But as per provisions of GST, there is no bar in availing ITC on transportation of goods outside Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Please some one explain under which section/rule the portal is denying the ITC based on above POS restriction in GSTR-2B ? - Reply By Sudhakar Hegde - The Reply = Facing Same issue of denial of ITC from the portal in GSTR-2B . Any update on this? - SUPPLIER LOCATION AND PLACE OF SUPPLY IN SAME STATE BUT RECIPIENT IN DIFFERENT STATE - Query Started By: - SSOE SSOE Dated:- 10-8-2022 Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Tax - GST - Got 3 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
|
