TaxTMI 
TaxTMI 
ITC is available or not
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....TC is available or not<br> Query (Issue) Started By: - Ankit Jaiswal Dated:- 6-2-2019 Last Reply Date:- 6-2-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Suppose I register in delhi and....
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.... receiving an architect services for the property situated in haryana from a person registered in delhi and he is charging IGST as per law. But my doubt is whether ITC is available to a person regist....
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....ered in delhi. Reply By Spudarjunan S: The Reply: Dear Sir, Prima-facie the eligibility is yes subject to section 16 & 17 of CGST Act, 2017. However, in order to give a proper reply you need to cl....
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....arify what is the property located in Haryana and any outward supplies provided from that property in order to assess your registration liability in the state Haryana. Reply By KASTURI SETHI: The Rep....
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....ly: I support the views of Sh.Spudarjunan S Ji except the word, 'prima facie'. I mean to say that there is no need to say so. It is clear. However, I would like to further add that as per Sec....
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....tion 155 of CGST Act, 2017 burden of proof is cast upon taxable person who avails ITC. Reply By KASTURI SETHI: The Reply: W.e.f. 1.2.2019, for making payment through ITC the position is as under:- ....
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.... Type of tax First set- off Thereafter set-off 1. SGST IGST SGST 2. CGST IGST CGST 3. IGST IGST CGST & SGST Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view you can take the credit.<br> ....
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