TaxTMI 
TaxTMI 
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
ITC availment
22 Sep 2021 
6 Replies 
1373 Views Asked by
Input tax credit: IGST charged on out of State supplies may be claimable if statutory credit conditions and utilisation permit.
If all section 16 conditions (tax invoice, receipt of goods or services, tax paid) are met, IGST charged on a supplier invoice whose place of supply is another State does not automatically preclude claiming input tax credit; practical utilisation of IGST credit and technical reporting visibility must be assessed, and invoice particulars reflecting the recipient's registration support claimability. (AI Summary)
If all section 16 conditions (tax invoice, receipt of goods or services, tax paid) are met, IGST charged on a supplier invoice whose place of supply is another State does not automatically preclude claiming input tax credit; practical utilisation of IGST credit and technical reporting visibility must be assessed, and invoice particulars reflecting the recipient's registration support claimability. (AI Summary)