ITC ELEIGIBILITY FOR EMPLOYEES OUTSTATION TRIP STAY, TICKETS ETC
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-1-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GST
Got 22 Replies
GST
Dear Experts,
\nOur comopany staff use to travel frequently for marketing purpose and stay at outstations.
\nCan we avail ITC of the GST paid Flight Tickets charged by flight operators, GST paid on Travel agency's bills, hotel bills. We are getting bills with IGST from outstation parties and CGST+SGST for local bills properly.
\nFor e.g., Our company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ???
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nYou have to prove that the expenditure incurred by you are in the course of or furtherance of business. As per section 17 (5) (g) of CGST Act, 2017 gst paid on goods or se<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ess. The Invoice should be issued properly by the supplier. Please correct me, if I am mistaken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hat only IGST credit or CGST or SGST credit is to be taken. Moreover, the query raised by you is for the purpose of paying tax and it does not restrict for ITC. Pls correct me if mistaken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he amount remaining, if any, may be utilised towards the payment of integrated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" ITC ELEIGIBILITY FOR EMPLOYEES OUTSTATION TRIP STAY, TICKETS ETC Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 24-1-2018 Last Reply Date:- 9-2-2018 Goods and Services Tax – GSTGot 22 RepliesGSTDear Experts, Our comopany staff use to travel frequently for marketing purpose and stay at outstations. Can we avail ITC of the GST paid Flight Tickets … Continue reading “ITC ELEIGIBILITY FOR EMPLOYEES OUTSTATION TRIP STAY, TICKETS ETC”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10105","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10105"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10105\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By KASTURI SETHI:
\nThe Reply:
\nI agree with Sh.Alkesh Jani. 100% perfect.
\nReply By SAFETAB LIFESCIENCE:
\nThe Reply:
\nDear Sirs,
\nThanks for your replies. I think my question in last para is not answered. That is my major doubt. Please do not mistake me.
\nOur company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ???
\nMy major doubt is whether we can avail ITC of other state party's bill wherein CGST+SGST are charged . I know if they charge IGST , we can take credit.
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Querist, Your employee went out of State and he received service in the hotel there. Service provider provided service in his state. Hotel owner cannot charge IGST because there is no movement of goods or service out of State. <\/p>\n
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\nReply By SAFETAB LIFESCIENCE:
\nThe Reply:
\nDear Sir,
\nThanks for your reply and guidance. Earlier, we were told if we enter the suppliers GST number of other states and if we try to avail ITC (CGST+SGST), GST portal won't allow. Now, I am clear that even the other state supplier's local tax (SGST+CGST) can also be availed ITC by us. Thanks once again JI.
\nReply By KASTURI SETHI:
\nThe Reply:
\nSh.Jani Ji, You have echoed my views. Mean to say I agree with interpretation.
\nReply By Himansu Sekhar:
\nThe Reply:
\nITC of cgst and sgst bills of other states will not be allowed. The clarifications have been issued in this regards. Sgst act does not support such availment of credit.
\nReply By Ramaswamy S:
\nThe Reply:
\nTravel charges (flight, travel agent service etc) are eligible for ITC (IGST).
\nBoardin<\/p>\n
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\n(104) “State tax” means the tax levied under this Act;
\nHence Bihar State tax cannot be utilised for payment of any other state tax. It is an example .
\nThe FAQ is a clarification as I opined.
\nReply By KASTURI SETHI:
\nThe Reply:
\nYes. In pre-GST era, credit of VAT was for respective State only. Now SGST correspondents to erstwhile VAT.
\nReply By VaibhavKumar Jain:
\nThe Reply:
\nITC of CGST and SGST charged by hotel in another State can only be taken through ISD route, otherwise you can't avail such credit.
\nReply By SAFETAB LIFESCIENCE:
\nThe Reply:
\nDear Team,
\nThanks for all your replies. Thanks to Mr. Vaibav for today's reply.
\nReply By KASTURI SETHI:
\nThe Reply:
\nSh.Jain Ji,. Your hardwork and search is appreciable. I think ISD route is foolproof and hassle-free. Nothing is lost if an assessee is registered as ISD but this was the sword of 'place of supply' will relegated to the backg<\/p>\n
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