GST on mobile recharge

GST ITC and liability on Mobile recharge
Replies (2)
Quick Summary
This discussion clarifies the Goods and Services Tax (GST) implications for mobile recharges. It explains that GST is applicable, and Input Tax Credit (ITC) can be claimed provided certain conditions under Section 16(2) of the CGST Act 2017 are met. Crucially, the recharge must be for business purposes, not personal use, and not fall under blocked credits as per Section 17(5). The reply also highlights the need to reverse ITC as per Rule 42 for common ITC.

GST applicable on mobile recharge,and Input tax credit also available subject to fulfillment of conditions in section 16(2) of the CGST Act 2017.and should not be under blocked credit as per section 17(5) of CGST Act, for example mobile recharge should be for business purposes and not for personal consumption.
In addition to above reply need to Reverse ITC as per Rule 42 for common ITC

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