TaxTMI 
TaxTMI 
Place of Supply & ITC Denial- Wrong POS has Mentioned in GSTR1 By Supplier
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....lace of Supply & ITC Denial- Wrong POS has Mentioned in GSTR1 By Supplier<br> Query (Issue) Started By: - NILESH PITALE Dated:- 1-7-2026 Last Reply Date:- 2-7-2026 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear Expert In One of Our Scrutiny Case, Officer Propose to disallowed the ITC Fact : We are Registered Under Maharashtra, We Purchased the Goods from Rajasthan and Directly ....
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....Despatched to customer of Delhi State, We Satisfied all the Condition of Section 16. But Our Supplier has filed Place of Supply Delhi instead of Maharashtra in his GSTR-1 Officer is not allowing ITC on the ground that Wrong POS as reflected in our 8A, Please Guide how to defend the case, Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Dear Querist This is purely a technical la....
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....pse on the part of the supplier in a Bill to Ship to transaction which definitely does not warrant ITC reversal. I trust the supplier has charged IGST. In that case as all the other conditions in Section 16 stand satisfied please obtain a corrigendum from the supplier reflecting the correct place of supply with proper documentary proof. This should suffice if what was charged is IGST. If the Prope....
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....r Officer passes an adverse order you have a strong case before FAA. Reply By Sadanand Bulbule: The Reply: The proposed disallowance of ITC is legally untenable because the transaction is strictly governed by Section 10(1)(b) of the IGST Act (Bill To-Ship To), which mandates that the statutory Place of Supply is your principal place of business (Maharashtra), regardless of the physical delive....
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....ry to Delhi. Since all substantive conditions under Section 16(2) are satisfied, a clerical, bona fide error by the supplier in their GSTR-1 cannot override the law or strip you of your vested right to the credit. Reply By KASTURI SETHI: The Reply: Technical error only. No revenue loss at all. The buyer cannot be penalized because of the supplier's fault. There are case laws in favour of the....
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.... tax payer (buyer) on this issue. The department's stand is not legally correct. Well replied by both experts. Reply By KASTURI SETHI: The Reply: The ratio of the following High Court judgement is applicable to the instant issue. 2024 (12) TMI 399 - KERALA HIGH COURT - Rejimon Padickapparambil Alex Versus Union of India Reply By Shilpi Jain: The Reply: if the invoice iss....
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....ued by supplier is proper, the credit should not be denied. the supplier should be given an opportunity to rectify his GSTR-1. There are some HC decisions on this aspect.<br> Discussion Forum - Knowledge Sharing ....