Itc reverse

For office purpose we have brought stationery and we can not claim ITC on such item, where shall treat it as? ITC reversal or ITC on ineligible item?

in ineligible there are two options in which we need to show?

a) As per section 17(5)

b) Others

in ITC reverse there are two options in which we need to reverse?

a) As per Rule 42 & 43 of CGST/SGST rules

b) Others

and can you explain me how do we need to treat the ITC. If the ITC for business purpose is 400 and non buiness purpose in 400 so total ITC is 800/-

so please tell us whether the below treatment of the transaction is correct?

(A) ITC Available (whether in full or part)

(5) All other ITC Rs. 800

(B) ITC Reversed

(1) As per Rule 42 & 43 of CGST/SGST rules Rs. 400
 

Originally posted by : shailendra shukla
	waise why you cannot claim itc of stationery for office purpose?.....

as suggested from by an Auditor, as the stationery are being not used directly for the purpose of core business.

Its hospital,

And hospital service is exempt from GST and same can not be claimed.