ITC availment

[Archna Gupta]

Dear Experts

Can we avail ITC if POS is other than state where we have been registered in GST due to IGST mechanism.

Please reply.

Thanks

AI Summary

Can Input Tax Credit be claimed on IGST with different Place of Supply? Section 16 conditions apply. A discussion on a forum about Goods and Services Tax (GST) involves a query regarding the availment of Input Tax Credit (ITC) when the Place of Supply (POS) is different from the state of GST registration due to the Integrated Goods and Services Tax (IGST) mechanism. The inquirer, registered in Delhi, asks if they can claim ITC on an invoice with IGST charged and POS in Uttar Pradesh. Responses indicate that ITC can be availed if conditions under Section 16 are met, though there may be technical challenges regarding inter-state revenue utilization.