Receiver gstin not mentioned

This query is : Resolved

Santhosh Kumar K C (Querist)
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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

Dibin Divyakumar

Dibin Divyakumar (Expert)
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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.

Santhosh Kumar K C

Santhosh Kumar K C (Querist)
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02 September 2017 Please advice in which column of gstr-2 I can show this figures

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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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.

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