https://www.taxtmi.com/forum/issue?id=119907 A taxpayer charging the concessional five-percent rate for restaurant supplies without claiming ITC cannot use ITC from its hotel operations to pay restaurant output tax. Credits must be segregated or proportionately reversed where supplies both with and without ITC eligibility are made. The taxpayer should stop cross-utilisation, recalculate wrongly used credits for past periods, and make voluntary payment via the prescribed electronic form while maintaining separate accounting for the two businesses. en-us Wed, 23 Apr 2025 17:08:14 +0530 Wed, 23 Apr 2025 19:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119907 A taxpayer charging the concessional five-percent rate for restaurant supplies without claiming ITC cannot use ITC from its hotel operations to pay restaurant output tax. Credits must be segregated or proportionately reversed where supplies both with and without ITC eligibility are made. The taxpayer should stop cross-utilisation, recalculate wrongly used credits for past periods, and make voluntary payment via the prescribed electronic form while maintaining separate accounting for the two businesses. Discussion-Forum GST Wed, 23 Apr 2025 17:08:14 +0530 https://www.taxtmi.com/forum/issue?id=119907