Suppose a gta files gstr-1 with " supply attracts reverse charge" option and enters the tax details as 5%. The receiver has a non taxable invoice of amount ₹ 10000 where no gstin was mentioned and no tax details is mentioned there. Will receiver eligible to take itc as he is claiming he paid the tax and gta didn't pay the tax?
points: 1)gta is registered and filed gstr -1 with taxable values while issued non taxable invoice.
2) receiver claimed he paid the tax and claiming itc .
CAclubindia
