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GSTIN invoice

Others 218 views 4 replies
Dear Experts,

Our company employee base is 1500 with 600 in HYD 500 in BLR 400 in PUN. Each location has different GSTIN.

Now our company plans to give gifts to employees. Question here is "Should we ask vendor to raise separate invoice for each location or can he raise a consolidated invoice ?

If possible please help with section reference if any

thanks in advance
Replies (4)
I think CONSOLIDATE invoice is enough, section to be check
I thk NO. since we have different GSTIN for each location..As you said Yes can you please quote any section reference or guidance note any ?
In Section 17 (5) of the CGST Act it deals with blocked credit. Clause (h) of Section 17(5) deals with ITC on gifts. The credit is restricted on any goods disposed off by way of gift and not eligible for ITC. Due to Section 17(5), it is so stipulated that no ITC on any goods can be availed, if they are given as gifts, whether or not in course or furtherance of business.

It is advisable to take different invoice on different GSTN, there is no where written in law how to deal with this situation, but since it is written that if one person have two GSTN then considered as Distinct Person thus it is advisable to take bill at different GSTN, Further note that ITC is not allowed on this.
Thanks abhay noted


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