ITC on mismatched POS

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This query is : Resolved

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This discussion addresses a common GST issue where a company registered across India received a service with the Place of Supply (POS) in Bangalore. The supplier incorrectly used the recipient's Tamil Nadu GST number on the invoice, charging CGST and SGST. Although CGST and SGST appear in GSTR2A, the mismatch in POS makes the Input Tax Credit (ITC) ineligible. The advice given is to request the supplier to amend their GSTR-1 to reflect the correct POS in Karnataka.

kathir

kathir (Querist)
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02 August 2021 Dear Expert,

We are "A" ltd registered in Across PAN ( All the state ) and received renting of immovable property service from "B" from Bengalore and raised invoice from bangalore.
In this case the POS is in bengalore only hence the LL (B) charged CGST+SGST and we have paid the same.
But after verified GSTR2A we found some mistake that the LL wrongly mentioned our tamilnadu GST number but CGST & SGST only shows in GSTR2A.
in this case shall we avail input tax credit.? or its ineligible credit due to POS mismatches.?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 August 2021 Yes, it's ineligible ITC, ask LL to amend GSTR 1.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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03 August 2021 If he has shown C+S in 2A he must have shown place of supply in Karnataka in GSTR-1. Please check with him and it is ineligible ITC offcourse.

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