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ITC Claim on tour and travelling hotel exps

Saurabh Khurana (accountant) (32 Points)

27 May 2022

OUT OF STATION HOTEL EXPS CAN WE TAKE INPUT CREDIT ?

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9 Replies

Kesavaraj S (578 Points)
Replied 28 May 2022

Yes...You can take ITC when it is a Business Trip...

1 Like

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 28 May 2022

No. It can't be taken

sabyasachi mukherjee (25965 Points)
Replied 28 May 2022

IF ALL THE BILLS ARE in the name of company you can claim only lodging subject to some conditions. It's a valid tax invoice having gst number
The person staying in the hotel can claim provided its official purposes.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 28 May 2022

Company can't travel hence ITC can't be claimed.

More over outstation travellin hotel give intrastate bill

Saurabh Anokhchand Jain (Chartered Accountant) (1043 Points)
Replied 28 May 2022

Under GST law, taxes paid on procurement of goods or services used in the course or furtherance of business are eligible as input tax credit, unless specifically restricted.

So if tour and travel expenses are incurred for travelling of employees for official or business purposes and not personal use or employees, the company can avail the Input credit, subject to receipt of valid tax invoices.

Hope this clarifies your doubt!

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 29 May 2022

Generally hotels charge CGST and SGST since place of Supply and receipient of service is in the samestate..

So it is interest for you but for themi intra state