Reporting of Taxpaid Purchase Amount in GST (Not ITC)

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RIYA SINHA

23 Points Posted on 25 March 2020

Dear Madam/ Sir,
I have query about, that I have purchased some IT related Services from taxable person, and paid the charge by cheque, hence it remains in my book, but other party will not show my purchase into B2B, due to some contractual area restrictions.I do not want to claim ITC on this service.

Q1. How to show that purchase amount (not ITC ) in GST RETURNS.

Q2.Can it be shown in 5 of GSTR 3B ?

Q3.What should be the treatment of such transactions.? please help regarding this.

Replies (2)

Quick Summary

This discussion concerns how to report a tax-paid purchase in GST returns when the supplier is not reflecting the transaction and ITC is not being claimed. The original poster is seeking clarification on whether such a purchase can be shown in Table 5 of GSTR 3B or if it should be treated as 'ineligible ITC' under Table 4(d). The core issue is how to correctly account for a taxable purchase that doesn't qualify for ITC due to specific contractual circumstances.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 25 March 2020

I can't understand
why Your supplier not file this invoice and why you not claim ITC...? details may be understanding the ITC availability...
But, As per Your query...

1. if it's " INELIGIBLE ITC" the You can show it in GSTR 3B - 4(d)..

2. No...

3. Where You want treatment...?!

RIYA SINHA

23 Points Posted on 30 March 2020

Thanks @ RAJA P M Sir, for replying.

Here is the Answer of your confusion. My Supplier is bound by a contract, to not sale or service in my territory, here some other supplier is present. But supplier in our area do not have such quality of service, hence i contacted to other territory person.

My all query is limited to GST related not in any other act.

As per your answer ,How should I consider it "INELIGIBLE ITC ", it is clearly a taxable purchase, and not in the Cases when ITC is not available under GST.

Some one suggested me that, If it were for table 4 of GSTR3B. it is not required to be reported.

Can it be the right treatment, under GST for such transactions.

Please tell if you have better or valid reason.

Thanks