Input Tax Credit on Manufacturer invoice? or Dealer Invoice

[Balamurugan R]

Dear Experts,,

We are a manufacturing unit. Some of the Raw Materials we have purchased from Dealers, So we have Dealer invoice and as well as the manufacturer invoice, Both of them charging GST in their bills and both the invoice contain our name as party name.. We are deal only with the dealer and the we made the payment also to them only..

So in the above case we are able to take a input tax credit from the Manufacturer invoice or dealer invoice. .Pls suggest asap..

AI Summary

Manufacturers Must Use 'Tax Invoice' for Valid GST Input Tax Credit Claims; Dealer Invoices Insufficient A manufacturing unit inquired about claiming input tax credit (ITC) on GST paid through either a manufacturer or dealer invoice, as both invoices list their name and charge GST. One expert stated that the dealer's invoice is valid, referencing pre-GST practices. Another expert argued that a dealer invoice under GST is invalid, requiring a 'Tax Invoice' for taxable goods. Further clarification noted that while procedural lapses won't incur penalties initially, dealers should use 'Tax Invoice' for GST-paid goods. It was emphasized that manufacturers, dealers, and service providers are all taxable persons under GST.