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TMI BlogSGST credit taken from Hotel BillX X X X Extracts X X X X X X X X Extracts X X X X ..... We are registered under GST from Mumbai and we avail facility from Gujarat State ( We pay out Hotel bill Room tariff ) which has CGST amount and SGST amount classified in their bills. Are we liable to claim CGST and SGST against the said bills. Kalpesh Daftary - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Section 12 (3) (b) of IGST Act, 2017 , the place of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of services by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel shall be the location at which the immovable property or boat or vessel, as the case may be. Therefore the supplier of service in Gujarat State is liable to charge CGST and SGST. According to Section 49 (5) (e) (f) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CGST Act, 2017 the amount of input tax credit available in the electronic credit ledger of the registered person on account of the central tax shall not be utilised towards payment of State tax or Union territory tax and the State tax or Union territory tax shall not be utilised towards payment of central tax. However the scheme of GST Act seems to be that GST Registration is State specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic. Outside the State such person is an un-registered person . In view of the above position you cannot avail ITC of CGST and SGST paid in Gujarat State. - Reply By Ganeshan Kalyani - The Reply = You are not eligible to take credit in this situation. - Reply By Alkesh Jani - The Reply = Dear Experts, In this case, for my knowledge, can the person take ITC of CGST ignoring SGST? Thanks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Himansu Sekhar - The Reply = Please look into the Sec. 49(4) of SGST Act,2017 wherein it is written that: (4) The amount available in the credit ledger may be used for payment towards the output tax under this Act ........ It means MGST is different from GGST. The MGST cannot be utilised for GGST. The tax invoice issued under Sec. 31 of MGST Act , will not be valid do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument for taking credit under Sec. 16 of the GGST Act . Also there is no provision that CGST paid in one state will be carried to another state. For that purpose IGST is specified. The clarification in the form of FAQ has bneen released for non availability of credit in this respect - Reply By YAGAY and SUN - The Reply = In our view you cannot avail the ITC due to location of the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of services. - Reply By Alkesh Jani - The Reply = Sir, In this regards, Please re-comment by considering the following points:- Section 1(2) of CGST Act states that, it extends to whole of India . While SGST states that, it extends to whole of (name of state) Any person registered under CGST is deemed to register under SGST. Therefore, Invoice issued under CGST Act, shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be considered as Invoice issued under SGST Act. The conditions for availing ITC is that, a person should be in possession of Invoice, goods and/or services are received by him, the supplier has made payment of tax to the account of Govt. and returns are filed. Section 17 restricts from availing the ITC, but it is nowhere stipulated that CGST credit of one state cannot be taken and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be utilize for CGST of the same state. Thanks - SGST credit taken from Hotel Bill - Query Started By: - Kalpessh Daftary Dated:- 10-7-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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