Question ID : 40843

080352

Whether the CA Firm can claim Input on GST paid on membership fee of its partners? The ICAI asks for the Membership Number of its member only, Can expert member answer why the Firm can not claim the same as input when the Firm has GST registration and partners constitute the firm or ICAI give IGST of partners in the alternative for enabling the claim thereof. Where does the nitty gritty lie?

Answer ID : 80757

to claim input credit the partner gst number must be same as GSTN of firm. Is it possible?

Answer ID : 80758

One answer in question form hit at the question again not the answer, though welcome. Yes, Rules would not allow the firm to take credit of a partner for not being same GST. Let the question impel experts to ponder and answer: 1. Why should the ICAI not have the option from the partner/firm to have the invoice raised in Firm's name? Would that be unlawful as partners would not have GST registration only Firm of partners would have it. The ITC paid by member goes waste due to this hiccup. 2. There is anomaly in so far as proprietary can have ITC but Firm can not have it. Should the ICAI not have the recommendation made or clarification sought from the GST authorities?

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