Place of Supply under GST

This discussion clarifies the Goods and Services Tax (GST) implications for rental invoices received at a company's Pune sales office, where the Head Office is in Chennai. The consensus is that if the Pune office is not registered for GST, the CGST/SGST paid on rent cannot be claimed as Input Tax Credit (ITC). This ineligible ITC should be reported under the 'Others' category in Table 4(b)(2) of GSTR-3B, rather than under Section 17(5) which deals with specifically blocked credits.