https://www.taxtmi.com/forum/issue?id=112982 A Maharashtra supplier charged IGST on an invoice to its Maharashtra contracting customer because goods were shipped to Gujarat; the contracting customer contends it may claim input tax credit under Section 16(2)(b) of the CGST Act (deeming receipt where goods are delivered on the direction of the registered person), while the GST portal has frozen place of supply data and blocked credit, creating a procedural barrier inconsistent with the statutory credit entitlement. en-us Mon, 30 Oct 2017 16:01:47 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112982 A Maharashtra supplier charged IGST on an invoice to its Maharashtra contracting customer because goods were shipped to Gujarat; the contracting customer contends it may claim input tax credit under Section 16(2)(b) of the CGST Act (deeming receipt where goods are delivered on the direction of the registered person), while the GST portal has frozen place of supply data and blocked credit, creating a procedural barrier inconsistent with the statutory credit entitlement. Discussion-Forum GST Mon, 30 Oct 2017 16:01:47 +0530 https://www.taxtmi.com/forum/issue?id=112982