Can GST officer disallow the ITC in case of Purchase is made from Sister concern for sales to a Govt. Client. Kindly let us know if there is any judgement in such a case.
4 Replies
Eswar Reddy S
(CFO- at NHTF)
(58275 Points)
Replied 06 March 2022
ITC can be availed based on GSTR-2A/ 2B ..
GST officer can't disallow based on practical things which are none of his business
GST officer can't disallow based on practical things which are none of his business
CA. Abhilash Krishnan P
(Chartered Accountant)
(533 Points)
Replied 06 March 2022
Depends from officer to officer..i have faced such a situation where gst officer was not allowing credit from a sister concern
Sudhir Kulshreshtha
(Advocate)
(190 Points)
Replied 07 March 2022
If You and your Sister concern have different GST numbers with same PAN then transaction between you and your sister concern will be treated as normal supply and GST will be charged these supplies.This way ITC will be claimed normally as in GSTR 2A and GSTR2B.
Imthias ahamed Kormath
(910 Points)
Replied 07 March 2022
If the sister concern treated as branch or agent or principal in the same state,the stock may transfer by delivery challan,not issued an invoice.The another delaer issued an invoice to his sister concern ,he can availed ITC. ITC will b reflected in gstr 2 A & 2B of respected gstin number also.
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