Can ITC avail on uniform to employees by the company

Can ITC avail on uniform to employees by the company
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 14 Replies
GST
Dear Experts,
Company providing the uniform to their employees and for that company made contract with tailor and tailor is already registered under gst and he billed the company with gst. In such case, can company avail the ITC ?
In this case, any differences will be there if uniform expenses are all borne by the company & does company eligible for the ITC ? or if such expenses recovered from the employee ?
Reply By KASTURI SETHI:
The Reply:
In the present GST era, we are to examine the admissibility of ITC in view of the wordings, &qu

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n employee shall not be treated as supply of goods or service or both, noITC can be availed.
Reply By KASTURI SETHI:
The Reply:
Anyhow end result is same.
Reply By KASTURI SETHI:
The Reply:
Company may not recover from the employees even then it is a hard nut to crack. I mean to prove in due course or furtherance of business. Is not possible.
Reply By subramanian vijayakumar:
The Reply:
No they​can't avail ITC as it is not in the course of furtherance of business
Reply By KIRTIKUMAR PUROHIT:
The Reply:
In my view; When to create identity of Business Organisation in the market if organisation provide uniform to his employee, in is a part of furtherance of business thus ITC may available but proper officer may be denied suc

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d as Employee welfare like quarters, Gym and entertainment facility etc provided to employee.
Reply By subramanian vijayakumar:
The Reply:
No itc is available these expenses are notified foe claiming ITC
Reply By Monarch Bhatt:
The Reply:
The issue is with respect to the availment of ITC on the cloth and stitching charges paid for the uniform. My views are as follows:
Situation 1: Expenses are recovered from the employee.
Reply: ITC not eligible.
Situation 2: Contracted employee or employee of the company expenses borne by the company.
Reply: The credit is admissible provided it has been used "in the course or furtherance of business". The phrase in the present case can be analysed considering any or all of the following

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Time period for filing of details of outward supplies in FORM GSTR-1

Time period for filing of details of outward supplies in FORM GSTR-1
01/2017-GST Dated:- 8-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
DEPARTMENT OF COMMERCIAL TAXES
EXCISE & TAXATION COMPLEX,
SOLINA SRINAGAR
Subject: Time period for filing of details of outward supplies in FORM GSTR-1
Notification No: 01/ 2017-GST
In exercise of powers conferred by the second proviso to sub section (1) of section 37

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Time period for filing of details of inward supplies in FORM GSTR-2

Time period for filing of details of inward supplies in FORM GSTR-2
02/2017-GST Dated:- 8-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
DEPARTMENT OF COMMERCIAL TAXES
EXCISE & TAXATION COMPLEX,
SOLINA SRINAGAR
Subject: Time period for filing of details of inward supplies in FORM GSTR-2
Notification No: 02/ 2017-GST
In exercise of powers conferred by the first proviso to sub section (2) of section 38 rea

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Time period for filing FORM GSTR-3

Time period for filing FORM GSTR-3
03/2017-GST Dated:- 8-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
DEPARTMENT OF COMMERCIAL TAXES
EXCISE & TAXATION COMPLEX,
SOLINA SRINAGAR
Subject: Time period for filing FORM GSTR-3
Notification No: 03/ 2017-GST
In exercise of powers conferred by sub section (6) of section 39 read with Section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V

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Time period for filing of details in FORM GSTR-3B.

Time period for filing of details in FORM GSTR-3B.
04/2017-GST Dated:- 8-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
GOVERNMENT OF JAMMU AND KASHMIR
DEPARTMENT OF COMMERCIAL TAXES
EXCISE & TAXATION COMPLEX,
SOLINA SRINAGAR
Subject: Time period for filing of details in FORM GSTR-3B
Notification No: 04/ 2017-GST
In exercise of powers conferred by sub rule (5) of Rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read

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Time period for filing of details of inward supplies in FORM GSTR-2

Time period for filing of details of inward supplies in FORM GSTR-2
03/2017 Dated:- 8-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIOER OF TAXES
NAGALAND: DIMAPUR
Dated Kohima, the 08th August, 2017
NOTIFICATION-03/2017
NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Nagaland Goods and Services Act, 2017 (4 of 2017), the

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Time period for filing of details of outward supplies in FORM GSTR-1.

Time period for filing of details of outward supplies in FORM GSTR-1.
02/2017 Dated:- 8-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF TAXES
NAGALAND: DIMAPUR
Dated Kohima, the 8th August, 2017
NOTIFICATION-02/2017
NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017)

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Time period for filing of details in FORM GSTR-3.

Time period for filing of details in FORM GSTR-3.
CCW/GST/74/2015-4 Dated:- 8-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax
Present: Sri. J. Syamala Rao, I.A.S.
O/o The Chief Commissioner of
State Tax, A.P.:: Eedupugallu,
Krishna District.
CCTs Ref. in CCW/GST/74/2015-4, Dt.08.08.2017
In exercise of the powers conferred by the sub-se

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Date for filing of GSTR-3B

Date for filing of GSTR-3B
CCW/GST/74/2015-3 Dated:- 8-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax
Present: Sri. J. Syamala Rao, I.A.S.
O/o The Chief Commissioner of
State Tax, A.P.:: Eedupugallu,
Krishna District.
CCTs Ref. in CCW/GST/74/2015-3, Dt.08.08.2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the An

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Time period for filing of details of inward supplies in FORM GSTR-2

Time period for filing of details of inward supplies in FORM GSTR-2
CCW/GST/74/2015-2 Dated:- 8-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax
Present: Sri. J. Syamala Rao, I.A.S.
O/o The Chief Commissioner of
State Tax, A.P.:: Eedupugallu,
Krishna District.
CCTs Ref. in CCW/GST/74/2015-2, Dt.08.08.2017
In exercise of the powers confe

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Time period for filing of details of outward supplies in FORM GSTR-1

Time period for filing of details of outward supplies in FORM GSTR-1
CCW/GST/74/2015-1 Dated:- 8-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax
Present: Sri. J. Syamala Rao, I.A.S.
O/o The Chief Commissioner of State Tax, A.P.:: Eedupugallu,
Krishna District.
CCTs Ref. in CCW/GST/74/2015-1, Dt.08.08.2017
In exercise of the powers conf

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Time perriod for filing of details of Outward supplies in FORM GSTR-1.

Time perriod for filing of details of Outward supplies in FORM GSTR-1.
01-A/2017 Dated:- 8-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (NO. 01-A/2017)
No. KGST/CR-01/2017-18, Dated: 08.08.2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Karnataka Goods and Services Tax Act, 2017 (Karnata

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Time perriod for filing of details of Inward supplies in FORM GSTR-2.

Time perriod for filing of details of Inward supplies in FORM GSTR-2.
01-B/2017) Dated:- 8-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (NO. 01-B/2017)
No. KGST/CR-01/2017-18, Dated: 08.08.2017
In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 of the Karnataka Goods and Services Act, 2017 (Karnataka Ac

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Time perriod for filing of GSTR-3B.

Time perriod for filing of GSTR-3B.
01-C/2017 Dated:- 8-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (NO. 01-C/2017)
No. KGST/CR-01/2017-18, Dated: 08.08.2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017, the return for the month as specified in column (2) of the Table bel

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Time perriod for filing of details in FORM GSTR-3.

Time perriod for filing of details in FORM GSTR-3.
01-D/2017 Dated:- 8-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (NO. 01-D/2017)
No. KGST/CR-01/2017-18, Dated: 08.08.2017
In exercise of the powers conferred by the sub-section (6) of section 39 of the Karnataka Goods and Services Act, 2017 (Karnataka Act 27 of 2017), the time limit for fur

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Time limit for filing details in FORM GSTR-3

Time limit for filing details in FORM GSTR-3
01/2017 Dated:- 8-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/GST-NT/12/17
Dated Dimapur, 8th August, 2017
Notification – 01/2017
In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Act, 2017 (4 of 2017), the Commissioner, on the recommendations of th

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Extension of time limit for submission of GSTR-1 for the month of July and August 2017

Extension of time limit for submission of GSTR-1 for the month of July and August 2017
JC(HQ)-1/GST/2017/Noti/18/ADM-8. Dated:- 8-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 8th August 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the second proviso to sub-section (1)

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Extension of time limit for submission of GSTR-2 for the month of July and August 2017

Extension of time limit for submission of GSTR-2 for the month of July and August 2017
JC(HQ)-1/GST/2017/Noti/18/ADM-8. Dated:- 8-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 8th August 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the first proviso to sub-section (2)

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Extension of time limit for submission of GSTR-3B for the month of July and August 2017

Extension of time limit for submission of GSTR-3B for the month of July and August 2017
JC(HQ)-1/GST/2017/Noti/18/ADM-8. Dated:- 8-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 8th August 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-rule (5) of the rule 61 of the M

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Extension of time limit for submission of GSTR-3 for the month of July and August 2017

Extension of time limit for submission of GSTR-3 for the month of July and August 2017
JC(HQ)-1/GST/2017/Noti/18/ADM-8. Dated:- 8-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 8th August 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the sub-section (6) of section 39 rea

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Time Limit for filing GSTR-3B

Time Limit for filing GSTR-3B
21/2017-State Tax Dated:- 8-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
Notification
By the Commissioner State Tax
Gujarat State, Ahmedabad
Dated the 8th August, 2017
Notification No. 21/2017-State Tax
No. GSL/GSTR-61/B.2
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, read with section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commi

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Extends the time limit for furnishing the return FORM GSTR-3.

Extends the time limit for furnishing the return FORM GSTR-3.
CCT/26-2/2017-18/6 Dated:- 8-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Commercial Taxes
Notification
CCT/26-2/2017-18/6
Dated 08.08.2017
In exercise of the powers conferred by the sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the Commissioner, on the recommendations

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Extends the time limit for furnishing the filing of details of inward supplies in FORM GSTR-2

Extends the time limit for furnishing the filing of details of inward supplies in FORM GSTR-2
CCT/26-2/2017-18/5 Dated:- 8-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Commercial Taxes
Notification
CCT/26-2/2017-18/5
In exercise of the powers conferred by the first proviso to sub-section (2) of Section 38 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the Commi

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Time period for filing of details of outward supplies in FORM GSTR-1.

Time period for filing of details of outward supplies in FORM GSTR-1.
CCT/26-2/2017-18/4 Dated:- 8-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Commercial Taxes
–
Notification
CCT/26-2/2017-18/4
Dated 08.08.2017
In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the Commiss

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Date for filing of GSTR-3B.

Date for filing of GSTR-3B.
CCT/26-2/2017-18/3 Dated:- 8-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Commercial Taxes
–
Notification No. CCT/26-2/2017-18/3
Dated 08.08.2017
In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017, read with Section 168 of the Goa Goods and Services Act, 2017 (Goa Act 4 of 2017), the Commissioner, on the recommendations of the Council, specifies that the ret

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