https://www.taxtmi.com/article/detailed?id=7710 Under GST, services by an employee to an employer in the course or in relation of employment are not supplies; reimbursements for business expenses incurred by employees are treated as supplies received by the employer with the employee acting as agent. If expenses are from registered suppliers, the employer may claim input tax credit where the supplier's invoice names the employer and quotes its GSTIN, subject to blocked-credit exceptions. For expenses from unregistered suppliers, tax may be payable under reverse charge yet credit is governed by the same blocked-credit rules. Fixed allowances are treated as salary and not as reimbursed supplies. en-us Mon, 13 Nov 2017 09:46:15 +0530 Mon, 13 Nov 2017 09:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7710 Under GST, services by an employee to an employer in the course or in relation of employment are not supplies; reimbursements for business expenses incurred by employees are treated as supplies received by the employer with the employee acting as agent. If expenses are from registered suppliers, the employer may claim input tax credit where the supplier's invoice names the employer and quotes its GSTIN, subject to blocked-credit exceptions. For expenses from unregistered suppliers, tax may be payable under reverse charge yet credit is governed by the same blocked-credit rules. Fixed allowances are treated as salary and not as reimbursed supplies. Articles Goods and Services Tax - GST Mon, 13 Nov 2017 09:46:15 +0530 https://www.taxtmi.com/article/detailed?id=7710