GST ON GOODS PURCHASE

[SAJAN KUMAR]

Dear Team,

One my Marketing staff purchase computer in Bangalore and use in Bangalore but we don't have GSTIN NO in Bangalore but we reimbursement to staff. but we are registered in Delhi and supplier mention gst on bill of Delhi so am i eligible for itc in delhi.

Regards,

Sajan kumar

[Ganeshan Kalyani]

In my view, ITC can be claimed.

[KASTURI SETHI]

I support the view of Sh.Ganeshan Kalyani Ji. There is no confusion.

AI Summary

Input tax credit eligibility: supplies billed to the taxpayer's registered place permit claiming ITC despite no local GST registration. Respondents conclude that a Delhi-registered taxable person may claim input tax credit in Delhi where an employee purchased and used a computer in another state, the supplier's tax invoice shows GST charged to the Delhi registration, and the employer reimbursed the employee, even though the employer lacks GST registration at the place of use.