GST on employee reimbursement, Goods and Services Tax - GST

[Archna Gupta]

Please reply to my below mentioned query:

Suppose the employer is a company and its employees incur certain expenditure such as local conveyance, travelling expenses, boarding & lodging for office work or any other expenses on behalf of its employer company. The employee files with the company Reimbursement claim sheet for a certain period then what will be the treatment in the following situations:

The invoices are raised in the name of the employee and the supplier is:

► Unregistered (invoice is raised during the period 01-07-17 to 12-10-17). If the company claims these expenses in its P&L a/c under respective heads such as Conveyance exp, Travelling expenses etc. whether it would be required to deposit GST under reverse charge? In certain type of expenses such as auto fare, food expenses from road side vendor etc. where the invoices are not available, is the company is liable to pay GST under reverse charge?

► Registered supplier then the company would simply claim expenses (including GST) in its P&L a/c .

►Whether the above transactions would be treated as supply as the invoices are in the name of the employee.

Posts / Replies

[OM PRAKASH]

You Can't claim GST Input on travelling Expenses