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
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