Claim of GST

Indirect Taxation

Can Telangana registered dealer use his CGST of Maharashtra -( received for incurring hotel services in Mumbai) to pay IGST?

MEHER P

CA Final

★ 415

15-Feb-20 17:48

881

Answers (5)

CGST is not state specific. He would not be able to claim SGST of MH as he is not registered in MH.

CA Suraj Lakhotia

Admin

15-Feb-20 20:52

Yes sir, CGST is not state specific but can he use his CGST which is received in Maharashtra, able to pay IGST

Thread Starter

MEHER P

CA Final

★ 415

16-Feb-20 12:00

CGST paid in another state cannot be claimed as credit as you would not be filing returns etc in that state.

CA Suraj Lakhotia

Admin

17-Feb-20 14:35

Why not sir?? He paid for hotel services and cgst and sgst paid for it as per section 16 he comply with all condition.

Deepak Rawat

CA Final

★ 10

01-Mar-20 12:21

Deepak Rawat

Why not sir?? He paid for hotel services and cgst and sgst paid for it as per section 16 he comply with all condition.

He doesn't have a place of business in Maharastra and will not file returns in MH. So SGST cannot be claimed. Same goes with CGST. (Though logically speaking, CGST claim should have been allowed, but rules dont allow)

CA Suraj Lakhotia

Admin

02-Mar-20 10:38