https://www.taxtmi.com/forum/issue?id=117966 Claiming Input Tax Credit of IGST where the invoice shows a Place of Supply in a state other than the recipient's registered state depends on statutory tests for Place of Supply and on proper registration. Portal listings (GSTR 2A/2B) do not create entitlement; the recipient must self assess eligibility and, if not entitled, reverse credit in FORM GSTR 3B. Registration at the location where taxable activity is carried out may be required, and uncertain cases may be resolved by seeking an advance ruling. en-us Tue, 24 May 2022 08:13:07 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117966 Claiming Input Tax Credit of IGST where the invoice shows a Place of Supply in a state other than the recipient's registered state depends on statutory tests for Place of Supply and on proper registration. Portal listings (GSTR 2A/2B) do not create entitlement; the recipient must self assess eligibility and, if not entitled, reverse credit in FORM GSTR 3B. Registration at the location where taxable activity is carried out may be required, and uncertain cases may be resolved by seeking an advance ruling. Discussion-Forum GST Tue, 24 May 2022 08:13:07 +0530 https://www.taxtmi.com/forum/issue?id=117966