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Claim of itc

Saksham Garg (Article Assistant ) (115 Points)

15 May 2019

Hello Members,

I'm registered party in Delhi and getting services from registered party in Maharashtra. The Supplier of service is charing CGST and SGST as the POS is Maharashtra. My question is can i claim ITC of CGST and SGST?

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7 Replies

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 15 May 2019

No... You can't claim ITC for the CGST and SGST charged by the supplier...

Better to get IGST invoice.

karthickraj (Student CS) (127 Points)
Replied 15 May 2019

The transaction made the state to state, will be cover under IGST, Is Delhi covers under UTGST.

May I Correct.

Padmanathan Kv (2127 Points)
Replied 15 May 2019

@ karthickraj Delhi and Pondicherry are having state legislature i believe so only SGST/CGST and not UTGST. correct me if i am wrong

to original querry - You cannot claim ITC

C R RADHAKRISHNAN (ACCOUNTANT) (210 Points)
Replied 15 May 2019

we are doing cement business, our suppliers give credit notes with CGST,SGST,IGST. While filing we made corresponding Debit Notes and filed OUR 3B THE ACTUAL VALUE OF PURCHASE INPUT TAX MINUSE THE CREDIT NOTE CGST,SGST VALUE. i.e. the credit note tax amount will be adjused in all other ITC Coloumn. and filed.

IS THIS WAY CORRECT OR NOT

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 15 May 2019

Originally posted by : C R RADHAKRISHNAN
	we are doing cement business, our suppliers give credit notes with CGST,SGST,IGST. While filing we made corresponding Debit Notes and filed OUR 3B THE ACTUAL VALUE OF PURCHASE INPUT TAX MINUSE THE CREDIT NOTE CGST,SGST VALUE. i.e. the credit note tax amount will be adjused in all other ITC Coloumn. and filed. IS THIS WAY CORRECT OR NOT