LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Hotel bill CGST and SGST of other state how to claim ITC

27 January 2019

I booked a hotel in ahmedabad (Gujarat) and i am from Rajasthan
How i will take gst credit for the same??
Bcz hotel makes bill in CGST & SGST!

Reply
Follow
Share

12 Replies

Jatin (Accountant) (3479 Points)
Replied 27 January 2019

you can't claim ITC

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 27 January 2019

ITC not available in this case.

Sanjiv Rajpoot (3430 Points)
Replied 27 January 2019

you can't take benefit of ITC because in this case POs in Gujarat therefore you can't take itc

2 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 27 January 2019

No you cannot claim ITC

Vinod Babu (24191 Points)
Replied 27 January 2019

As place of supply is Gujarat, the receiver can't claim ITC ( CGST and SGST)

Naveen Kumar Jain (Chartered Accountant) (640 Points)
Replied 27 January 2019

Why one can not claim ITC? please advise section or rule under which it is prohibited, if invoi

Vinod Babu (24191 Points)
Replied 27 January 2019

service provider POS is intra-state and service receiver is interstate.
How can receiver claim CGST and SGST for Interstate supplies.

Naveen Kumar Jain (Chartered Accountant) (640 Points)
Replied 27 January 2019

Why not? Which rule says that a person registered under one state can avail itc only of that state and not from any other state? If it is not allowed then why a person from another state should be charged CGST and SGST of another state? In any case there is no difference as far as CGST is charged, problem can be only in respect of SGST.

pritesh (CA Final student) (7101 Points)
Replied 27 January 2019

You can claim itc of only cgst not the sgst.

vishnu bhardwaj (Tax Advocate) (212 Points)
Replied 28 January 2019

it you want to take ITC please register in gujarat. in case of rajasthan regd. can not take itc of gujarat cgst and sgst.

read place of supply

Naveen Kumar Jain (Chartered Accountant) (640 Points)
Replied 28 January 2019

I appreciate your replies but I still wonder where is it provided in the Act or Rules that SGST charged in one state can not be availed as itc by a person registered under different state, if the tax invoice mentions the registration number of person registered in different state?

When idea of GST is one India, one tax, then why ITC of SGST of one state can not be availed in another state?

By this logic, if a dealer registered in Haryana, goes to Delhi from Gurgaon and buys his input from a shop in Delhi, picks the same personally (counter sales), he can not avail the ITC on same as tax invoice will be of SGST of Delhi and not of Haryana. This will put great hurdles on trade transactions between neighbouring states. I do not think that is the intention of legislature, and if so, it must be stated in some section/ clause of the Act and Rules. I am interested in knowing the specific provision. Can some body enlighten me?

1 Like

santosh kumar gupta (MANAGER FINANCE & ACCOUNT IN ISHAAN INFRAESTATES INDIA PVT LTD VASUNDHARA GHAZIABAD) (63 Points)
Replied 01 February 2019

if you give gstn no. of Rajasthan then hotel should be charge igst and u can get credit of igst but
if hotel of enterstate charge chat& sgst then u can't get credit

1 Like