wrong ITC charged

[Madhavan iyengar]

If a vendor has charged wrong tax within the same state for services rendered in the same state can credit of the ITC be taken as in my view it should not be a bar since vendor has charged wrong tax

AI Summary

Courier Service to Germany Correctly Charged IGST Due to 2019 IGST Act Amendment for Inter-State Supply A query was raised regarding the incorrect tax charged for a service within the same state under the Goods and Services Tax (GST). The issue involved a courier service based in Karnataka, where both the service provider and receiver are located, but the destination was Germany. The vendor charged Integrated GST (IGST). A response clarified that due to an amendment in the IGST Act effective from February 1, 2019, this transaction is considered an inter-State supply, making IGST applicable.