IGST Mechanism and availability of ITC

[Archna Gupta]

Dear All

Suppose the supplier is registered in UP and he makes inter state supply to the recipient in Delhi and charges IGST. Let's assume the POS of this transaction is Haryana (or any state other than Delhi).

My query is whether the recipient of Delhi can avail ITC of IGST paid on this transaction where the POS is any state other than Delhi.

Thanks in advance.

Archna Gupta

AI Summary

Debate on GST Input Tax Credit for Inter-State Transactions: Eligibility Challenges and Legal Provisions Explored. A discussion on the Goods and Services Tax (GST) forum revolves around the eligibility of Input Tax Credit (ITC) for a recipient registered in one state when the Place of Supply (POS) is in another state. The initial query questions whether a Delhi-registered recipient can claim ITC for IGST paid when the POS is Haryana. Various participants discuss the legal provisions, with some suggesting registration in the state where the property is located, while others emphasize the need for alignment between portal functionality and GST laws. The discussion highlights complexities in GST registration and ITC eligibility, with suggestions for seeking advance rulings for clarity.