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

Input tax credit of IGST: claimability depends on place of supply and registration requirements under the GST law.
Claiming Input Tax Credit of IGST where the invoice shows a Place of Supply in a state other than the recipient's registered state depends on statutory tests for Place of Supply and on proper registration. Portal listings (GSTR 2A/2B) do not create entitlement; the recipient must self assess eligibility and, if not entitled, reverse credit in FORM GSTR 3B. Registration at the location where taxable activity is carried out may be required, and uncertain cases may be resolved by seeking an advance ruling.