Regarding proforma invoice

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Hi,

One of my clients have treated the proforma invoice as GST invoice and claimed Input during the fy 17-18. Audit is to be finalised. But we have received Proforma only after the receipt of service. Can we treat that as tax invoice? Thanks in Advance.

Replies (1)
No ..... you cannot claim ITC on the basis of performa invoice , there is no such document define in GST

As per section 16 , To have ITC claim the Tax Invoice should be issues as per Section 31 cgst Act .

Hence Ask for Tax Invoice from supplier


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