Receiver gstin not mentioned
This query is : Resolved
01 September 2017
Please note we have received Restaurant Invoices without our GSTIN Number. They treated all receivers are Customers. In this case how we treat such invoices. Whether we show it as a Taxable Purchase or treat it as a unregistered purchase and pay tax under RCM? Please help
01 September 2017
Sec 17(5)(b)(1) restricts the input credit on Foods & Beverages, So even if the restuarant provides your GSTN no., you cannot utilise that input credit. SO these are taxable purchases on which you cannot take input credit. Don't show it as 9(4). No RCM liability on You.
02 September 2017
Please advice in which column of gstr-2 I can show this figures
20 July 2025
Reporting in GSTR-2:
Since you cannot claim ITC, you do not need to show these invoices as input credit in GSTR-2.
However, for record-keeping and transparency, you can show these under "Exempt, Nil-rated and Non-GST inward supplies" or as purchases on which no ITC is claimed.
There is no specific column for blocked credits in GSTR-2, but you can maintain these separately in your records.
Since you cannot claim ITC, you do not need to show these invoices as input credit in GSTR-2.
However, for record-keeping and transparency, you can show these under "Exempt, Nil-rated and Non-GST inward supplies" or as purchases on which no ITC is claimed.
There is no specific column for blocked credits in GSTR-2, but you can maintain these separately in your records.
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