GST Cancelled: Can Army Personnel Claim Expenses?

This query is : Resolved

Quick Summary

An Indian Army member transferred from Punjab to Assam is seeking to claim household moving expenses from the Defence Ministry. The transporter's GST number was suo motu cancelled, and their PAN is inactive. The key question is whether these expenses can be reimbursed, especially since the transporter did not charge GST due to their cancelled registration. The advice suggests that reimbursement should be possible as GST was not charged, and the expense itself is valid.

Swapnil

Swapnil (Querist)

27 January 2021 My friend is in Indian Army and he got transferred from Panjab to Assam. He booked a packer n mover to transport Household stuff . But transporter GST No is Suo Moto cancelled n Pan is inactive. As army personnel usually he gets this expenses back from Indian army or defence ministry.
In this case can he can claim this expenses from defence ministry by showing bill of transporter whose GST no is cancelled n Pan is inactive.

CA Anita Bhadra

CA Anita Bhadra (Expert)

27 January 2021 Whether transporter has charged GST?
In the case of GTA services, GST is to be paid by the recipient of services and if the transporter is not a GTA ( not issued consignment note ) .he would not be liable to GST
In either case, the transporter must have not charged any GST amount in the bill.

Swapnil

Swapnil (Querist)

27 January 2021 Transporter did not charge GST as his GST no is cancelled... Pan is inactive. I want to know can he claim this expenses from Indian Army as usually he gets this expenses back. Is there any effect GST no is cancelled n inactive pan of transporter..