COMMUNITY INSIGHTS

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Wrong address and GSTIN mentioned on invoices - ITC available or not?

As we know that under GST law the supplier of goods or services charge the GST on the invoice issued to the recipient and deposit the said GST amount to the government (except in case of RCM). Now, the recipient has to take the ITC of said GST amount, for which the recipient has to comply with the conditions of section 16 & 17 of CGST Act 2017. One of the condition for claiming the ITC is that.................. Read More

03.05.2025

CIRCULARS

Circular No. Subject
Circular No. 211/5/2024-GST dt.26.06.2024 Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons