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ITC on Hotel Bill

05 August 2017

Please guide us on , if an company situated in UP n company employee go on official visit to haryana and avail stay at Hotel , now hotel will charge as per the place of service intra state n charge Cgst n sgst in this case how we avail ITC.

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7 Replies

chetan bisht (Accountancy) (41 Points)
Replied 05 August 2017

In this case , only ITC of CGST paid is available as SGST credit is State specific and can't be availed in UP if charged by Hotel in Haryana

chetan bisht (Accountancy) (41 Points)
Replied 05 August 2017

Further in this case it is advisable to raise the bill in the name of company in UP by Hotel in Haryana and show that services availed by employee as Pure Agent of company in the course of or furtherance of business. Ask Hotel to charge IGST and then claim ITC of entire IGST paid

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CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 05 August 2017

Credit of CGST and SGST both not available...

chetan bisht (Accountancy) (41 Points)
Replied 05 August 2017

Sir, CGST paid can be availed in another state but not SGST

vimal sharma (Tax Consultant) (31 Points)
Replied 05 August 2017

Originally posted by : Vijay Bhand
	Please guide us on , if an company situated in UP n company employee go on official visit to haryana and avail stay at Hotel , now hotel will charge as per the place of service intra state n charge Cgst n sgst in this case how we avail ITC.

Vijay Bhand (338 Points)
Replied 05 August 2017

Thanks chetan ji for ur guidance it will help us..
, but here is appears brake of free flow of ITC. place of service not properly consider by GSTC in case of Hotels.

vimal sharma (Tax Consultant) (31 Points)
Replied 05 August 2017

Originally posted by : Vijay Bhand
	Please guide us on , if an company situated in UP n company employee go on official visit to haryana and avail stay at Hotel , now hotel will charge as per the place of service intra state n charge Cgst n sgst in this case how we avail ITC.

you have to take ISD registration for availing the ITC

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