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input credit of gst paid for rent of branch office

ITC / Input 1535 views 8 replies
we have a sale office in karnataka and we HO from Tamilnadu paying rent on behalf of sales Office to the landlord. landlord regd in blr and in the invoice it is cgst and sgst. so i think we cnnot tk this input credit in tamilnadu office.
pls confirm.
Replies (8)

You can't claim that unless the ITC is IGST.

YOU CAN'T CLAIM INPUT, IF HE GIVES IGST INVOICE YOU CAN CLAIM THAT ITC
thank you for the replies.... but can he give igst invoice as the place of supply is karnataka???

place of supply is karnataka , but there is  no outflow of goods or services. It takes place with in karnataka, so normally this would attract only sgst,cgst . In this case IGST can't be charged.

but the landlord is giving an igst invoice.... so can we take the input in tamilnadu

If you have the IGST invoice , proceed with that. But in this case SGST,CGST should be there. If he gives the IGST bill you can claim the input .

thank you for the reply

Input Tax Credit is available as per section 16. Mere issue of an invoice by the supplier may not be enough. ALL conditions have to be met. It is also subject to apportionment + blocked credits. Place of supply will not be determined by the invoice of the supplier- if hemakes a mistake then there could be disputes for even the receiver.

Therefore understanding the law as it stands is important. Pl refer to analysis in BGM of idtc of ICAI. idtc @ icai.in [ free] 

Facility of Input service distributor is available for places where one is not registered but pays the local taxes.Restrictions on credit:

 

 


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