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Input gst credit
Sir, We are in hotel business, made registered supply to a guest in punjab and bill raised with Maharashtra GST no. mentioned in bill. So my question is that can guest take credit as POS is different. And do we need to show that registered supply in our GSTR1??
Replies (5)
In case of Hotel the POS is always where the Hotel is situated. (Section 12(3). IGST Act) .
Hence CGST/SGST is applicable , & Recepient Registered Punjab cannot avail ITC on bill raised in Maharashtra
Hence CGST/SGST is applicable , & Recepient Registered Punjab cannot avail ITC on bill raised in Maharashtra
Thank you pankaj sir
Pankaj sir it really helped me alot thanks for giving your knowledge.
Pankaj ji can you please give reference from the law, as to why the service receiver cannot get input credit.
Because the service Recepient is not registered in place where the Services being provided.
GST IS DESTINATION BASED .CONSUMPTION TAX LEVY, & tax finally payable where goods or services consumed.
So it's important in GST to identify the POS , the Maharashtra Registered person cannot claim ITC on the Tax charged .as Local GST from Supplier In Punjab .
Hence cannot claim ITC
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