Input tax credit of utility bills

ITC / Input 1581 views 1 replies
I have query if we pay gst on telephone bills and electricity bills.,broadband bills,mkbile bills etc can we also take the gst cr of the same if yes then how it is possible if they issue us the bill of supply not the tax invoice? Thanks in advance
Replies (1)

Quoting Section 31(3)(c) of CGST Act, 2017:

"a registered person supplying exempted goods or services or both or paying
tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of
supply containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of
the goods or services or both supplied is less than two hundred rupees subject to
such conditions and in such manner as may be prescribed."

So, we can expect that invoice will be Tax Invoice and have CGST+ SCGT or IGST Levied.


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