banner_ad

Purchase via Commission agents

261 views 2 replies
1. My client is Mobile dealer and purchase mobile through e-commerce companies.
2.He make payment to e-commerce company via credit card of third person(i.e commission agents)
3.And after that he pays all the agents via bank NEFT/RTGS.

my questions are:
1.Is ITC available on this kind of transactions?
2.Is this transaction considered correct from a legal GST perspective ?
3.any section or judgement available for that?

kindly answer for my queries..
thank you
Replies (2)

 ITC Availability Input Tax Credit (ITC) is available on goods transactions, including purchases from e-commerce companies, provided certain conditions are met.

 Since your client is a mobile dealer purchasing mobiles through e-commerce companies, ITC can be claimed if:

- The e-commerce company is a GST-registered supplier. - A valid tax invoice or debit note is obtained. - The goods are received, and payment is made within 180 days.

However, the payment made via a third person's credit card may raise concerns. It's essential to ensure that the payment is properly documented and linked to the invoice to avoid any potential issues with ITC claims.

Legality from a GST Perspective From a legal GST perspective, the transaction seems to be a standard business-to-business (B2B) transaction.

However, the use of a third person's credit card for payment might require additional documentation to establish a clear link between the payment and the invoice.

To ensure compliance, it's recommended that your client: -

Obtains a valid tax invoice from the e-commerce company. - Maintains proper documentation of the payment made via

Thankyou sir..


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details