Dear Expert
In One of Our Scrutiny Case, Officer Propose to disallowed the ITC
Fact : We are Registered Under Maharashtra, We Purchased the Goods from Rajasthan and Directly Despatched to customer of Delhi State, We Satisfied all the Condition of Section 16. But Our Supplier has filed Place of Supply Delhi instead of Maharashtra in his GSTR-1
Officer is not allowing ITC on the ground that Wrong POS as reflected in our 8A, Please Guide how to defend the case,
Input tax credit denial over wrong place of supply in GSTR-1 raises a scrutiny defence issue for the recipient. Input tax credit was proposed to be denied in scrutiny because the supplier reflected an incorrect place of supply in GSTR-1, causing a mismatch in Form 8A. The recipient, registered in Maharashtra, purchased goods from Rajasthan and arranged direct delivery to a customer in Delhi, while asserting that the conditions of section 16 were satisfied. The issue concerns whether ITC can be disallowed solely on account of the supplier's wrong place of supply reporting. (AI Summary)
TaxTMI 
TaxTMI 
