Place of Supply & ITC Denial- Wrong POS has Mentioned in GSTR1 By Supplier

[NILESH PITALE]

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,

AI Summary

Place of supply mismatch in GSTR-1 cannot override ITC where bill-to-ship-to conditions and credit requirements are otherwise satisfied.
Input tax credit was questioned in a bill-to-ship-to transaction where the buyer's supplier reflected an incorrect place of supply in GSTR-1. The discussion centres on whether a clerical mistake by the supplier, shown as a return mismatch, can justify denial of ITC when the substantive conditions under section 16 are otherwise satisfied. It notes that the place of supply is governed by section 10(1)(b) of the IGST Act, and that an incorrect GSTR-1 entry is a technical lapse that may be corrected by the supplier.