CGST and SGST charged instead of IGST

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Suhasini Lad (Querist)
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27 June 2022 Dear All,

We are an LLP organization located in Maharashtra. We take installation of CCTV all over India and Hire the third party for the same. We had an installation work in Rajasthan, wherein we hired an organization form Rajasthan. He has issued a purchase invoice for the same in our LLP name located in Maharashtra, but he has charges CGST and SGST in the invoice instead of IGST. Now my question is how to do the accounting for the same, as to how to enter purchase invoice in tally and we claim the ITC for the same, or should we ask for the revised invoice with IGST charged.

Thanking you in advance.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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28 June 2022 Ask for revised invoice with IGST.

Suhasini Lad

Suhasini Lad (Querist)
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28 June 2022 Thank You Sir, I am waiting for your kind reply for my query placed on 24/06/2022. Please clarify Sir.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 June 2022 AS THE INSTALLATION WORK IS MADE IN RAJASTHAN, DEALER PROPERLY CHARGE CGST & SGST, CLAIMED ITC AS CHARGED IN INVOICE.

Suhasini Lad

Suhasini Lad (Querist)
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28 June 2022 As far as my knowledge, we can't claim the ITC if CGST and SGST is charged instead of IGST. And how to enter in busy accounting software because our co. is in Maharashtra it will give the indication as to whether to continue with CGST and SGST as the location is Rajasthan.

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CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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28 June 2022 Supplier charged CGST & SGST correctly as place of supply is Rajasthan.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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28 June 2022 You will have to see whether the service of installation of CCTV will be coming under services in relation to immovable property. If yes then charge of CGST/SGST is correct and ITC will not available to you.
If it doesn't come under directly related to immovable property then there can be a possibility that IGST should have been charged and then ITC will be available

Suhasini Lad

Suhasini Lad (Querist)
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29 June 2022 Thanks for your reply. CCTV comes under Fixed Assets under office equipment. It is an immovable property, so CGST & SGST is applicable.

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