Itc credit

This query is : Resolved

Subhendu S Sanyal (Querist)
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07 April 2019 A query on GST :

Party A in Delhi has shipped goods to Party B in Delhi ; Party B has sent the goods to Party C ( ultimate recipient of goods) in Jharkhand .
The Invoice is Billed to JH party and CGST and SGST has been levied instead of IGST.
Now will the party in JH able to claim Input Tax Credit??

CA Anita Bhadra

CA Anita Bhadra (Expert)
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07 April 2019 In my view ,
Since invoice is billed to JH party , supplier ( in Delhi ) need to pay IGST and claim refund for wrong CGST & SGST Paid .

Sec 54(3) of CGST Act is relevant
only after this amendment , JG party will be in position to claim ITC