GST - ITC APPLICABILITY

[SAFETAB LIFESCIENCE]

Dear Experts,

We have two queries.

1. Whether we can avail ITC on Building maintenance bills for existing building repairing and painting bills. Whether we can avail ITC on new building construction bills. All buildings are factory and production use only.

2. In certain cases, we availed ITC in the month of supply (say March-2019) as we received the goods/service and bills in the month of March. But the suppliers uploaded the same in April and it is reflected in our GSTR-2A in April-2019. In this connection, what will be the impact. We received bills / goods or service in March-2019 pucca. Is there any problem arise for us.

[KASTURI SETHI]

Regarding second query, there is no problem. You have rightly availed the ITC only after the receipt of goods/services and invoices of the same. Invoice is the basic document and tax stands paid.No adverse effect. Regarding first query it is worth examination with docs and other strings attached to it.

[Brijesh Verma]

You may avail ITC on the maintenance and repair bills to the extent such amount is not capitalised.

2nd query has been aptly answered by our expert.

AI Summary

ITC eligibility: maintenance and repair expenses claimable if not capitalised; delayed supplier uploads don't bar credit.
Routine maintenance, repair and painting charges for an existing factory building are eligible for ITC to the extent such amounts are not capitalised; capitalised construction costs differ in treatment and require document-level examination. A recipient who received goods or services and the invoice in an earlier period may validly claim ITC in that period even if the supplier's upload appears later, provided invoice and tax payment conditions are satisfied.