Who can take itc (input tax credit)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 June 2018 Dear Sir/Madam,
1) "A" supplier raises taxable sale invoice on "B" (consignee).
2) On the taxable sale invoice, consignee and buyer ["C"] details are mentioned. GST number of "C" is also mentioned.
3) "B" (Consignee) makes payment to "A" (Supplier)
4) "B" (Consignee) also raises a debit note on "C" (buyer) without charging GST
On the basis of the above, please answer these question:
1) Whether "C" can avail ITC on the basis of A's invoice
2) Whether the practice of "B" of not charging GST is OK
Thanks in advance.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 June 2018 1 No, C can't avail ITC on A's invoice as invoice is raised on B.
2 Not ok GST has to be charged on invoice.

Manoj Chauhan

Manoj Chauhan (Querist)
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16 June 2018 Thanks sir, but again the main invoice raised by "A" already mentions "C" as buyer as well as GST number of "C". This data will be uploaded by "A" where "C" will be reflected as buyer. It seems that " "C" can take credit. Is this true?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 June 2018 Yes C can take credit

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 June 2018 Yes C can take credit

Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2018 Thank you very much!

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