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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Internship/Academic shown in Salary Pay Slip of a Doctor
- TDS Claim year
- Refund of 20%pre-deposit paid for stay application
- TDS Challan Code
- Nomination of Bank for refund in itr 2
- Rent lease agreement
- Relief u/s Section 89
- SGST balance is there in credit ledger how to adjust for cgst
- REGARDING SECTION 44AE
- Supply through E-commerce Operators
- STCG on ETF gold & silver
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
