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PRINCIPLE PLACE OF BUSINESS ITC

Anshul (nothing) (103 Points)

15 December 2022

can itc be disallowed if there will be incorrect address on gst invoice?

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Mitali (Finance Professional) (11046 Points)
Replied 15 December 2022

Under the GST laws in India, it is the responsibility of the supplier to ensure that the GST invoice includes accurate and up-to-date information. If there is an error or omission in the GST invoice, such as an incorrect address, it can lead to problems with claiming the ITC, as well as other issues.

sabyasachi mukherjee (26073 Points)
Replied 16 December 2022

Obviously provided the datas are amended before claiming input tax credit.

Anshul (nothing) (103 Points)
Replied 16 December 2022

But in which section it is written that address are mandatory to claim itc because itc is governed by section 16

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 17 December 2022

Dear Anshul
As per Section 16(2) , one of the condition to avail ITC is ,must have TAX Invoice. & As per Rule 46 the Tax Invoice must contain the proper Address in tax invoice.
So it is mandatory. but can be convience to officer that it is typographical error & can also be get Undertaking from supplier in this regard.

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