I had availed credit on the basis of cross charge invoice issued by head office but now officer has denied the credit by stating that invoice is not sa per rule 46 (as it is different from normal invoice).
As per rule 46 there is no provision for format or mandatory title of cross charge invoice.
Credit Denied Due to Non-Compliance with Rule 46 for Cross Charge Invoice; Ensure Section 16 Compliance and Correct Format Issues. A discussion on the eligibility of credit availed through a cross charge invoice issued by a head office under GST regulations is presented. The querist's credit was denied by an officer citing non-compliance with Rule 46, which does not specify a format for cross charge invoices. Respondents suggest ensuring compliance with Section 16 and Rule 46, correcting invoice format issues, and understanding the specific objections raised in the show cause notice (SCN). They advise explaining practical difficulties in maintaining consistent invoice formats across different modules or accounting systems to address the officer's concerns. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
