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Question ID : 42208

Whether ITC can be availed for Goods/Services received at Place of Business not mentioned in the Reg

In case a registered person has missed adding an additional place of business in the Registration Certificate and receives goods/services at such place, then can Department deny him the ITC since the said address was not mentioned in the registration certificate?

Posted by DAYANAND PRABHAKAR KENY ROBOLO on Jan 17, 2022

Filed Under GST

Answer ID : 81400

No, department can not deny the ITC claim If all the 3 conditions of claiming ITC is satisfied. 1. Proper Tax Invoice 2. Goods and Services Received 3. Updated on GST Portal (from 1st Jan 2022)

Posted by HARJEET on Jan 27, 2022
Answer ID : 81402

Receipt of goods only at registered place does not fall under basic conditions to claim ITC. Hence ITC on such goods can be claimed.

Posted by CA. chunauti dholakia on Jan 28, 2022