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TMI BlogReversal of Input on damaged goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Reversal of Input on damaged goods X X X X Extracts X X X X X X X X Extracts X X X X ..... damaged on receipt at Karnataka sales office. The same goods were transferred back to plant located in AP by paying IGST so that same can be scrapped or reused. Karnataka GST officer is asking to reverse the ITC as per provisions of the act. Our contention is" as we have already paid outward tax there is no loss to GST department". Is our view correct. Kindly provide your views in this regard. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By Sadanand Bulbule: The Reply: Your view is absolutely correct. The provisions of Section 17[5][h] of the CGST Act has no role to play in the situation explained by you. Ask the officer to explain under what provision to reverse the ITC amount? Reply By KASTURI SETHI: The Reply: In this scenario, reversal of ITC is not required. Have you received any letter from the State GST Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ? Reply By Ganeshan Kalyani: The Reply: Since it is a receipt of goods at Karnataka sales office the Officer is asking for reversal of ITC. But you might have raised Tax invoice while sending back the goods to AP plant. You would have charged GST and also paid it to the government. In fact you considered it as fresh supply from Karnataka sales office. Explain the officer that effect is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame in either way i.e. either you reverse the ITC or pay GST on the goods sent back. X X X X Extracts X X X X X X X X Extracts X X X X
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