How to treat payment to Courier for document charged inclusive of GST 18%

490 views 7 replies

Minalal Bhansali

73 Points Joined July 2017

Courier is issuing receipt for a document for Rs 30/- inclusive of GST but is not declaring in 3 B can the input of GST be claimed or how to pass entry in books of a/c, under which head it will be posted.

Replies (7)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

Ask him to give tax invoice for the same.

Dr.... postoage & courier. 25/-
Dr.....Input tax. 5/-
Cr..... Courier Company. 30/-

Vinod Babu

24196 Points Joined May 2018

I don't think courier company accounts the outward supplies in B2B.
So you can't claim ITC.
In book of accounts, You can show as courier charges under indirect expenses.

Ravi SADhiyan

Practice

4510 Points Joined July 2017

Originally posted by : Vinod Babu
	I don't think courier company accounts the outward supplies in B2B. So you can't claim ITC. In book of accounts, You can show as courier charges under indirect expenses.

Dear Sir

ITC eligible on courier chargse

Ravi SADhiyan

Practice

4510 Points Joined July 2017

Originally posted by : Pankaj Rawat
	Ask him to give tax invoice for the same.Dr.... postoage & courier. 25/-Dr.....Input tax. 5/-Cr..... Courier Company. 30/-

Booked Entry as per Pankaj Sir Advice

Vinod Babu

24196 Points Joined May 2018

Yes agree with you Ravi sir.

ITC is eligible if invoice is given in B2B.

In Normal case Courier services does not issue B2B invoice. They only issue receipt without writing gst amount.

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

VINOD JI,

AS COURIER SERVICE CHARGES ARE TAXABLE, SO ITC CAN BE AVAIL , IF YOU HAVE GIVEN YOUR GSTN TO THEM & THEY HAVE MENTION SAME IN TAX INVOCIE

THEY GENERALLY ISSUE A CONSOLIDATED INVOICE AS FOR EVERY SINGLE ENTRY TO ISSUE INVOCIE IS FOUND TO TEDIOUS , MOREOVER ACT ALSO ALLOW ON SUCH SERVICES TO ISSUE CONSOLIDATE INVOCIE