Question ID :
44596
Wrong POS in Inter State Transaction
Seller from Gujarat sold goods to buyer in WB. While filing GSTR-1 , the P-O-S was inadvertently mentioned as Tamil Nadu instead of WB. The POS shown in Tax Invoice was shown as WB correctly. Now the buyer of goods has been asked to reverse ITC of the IGST as the transaction is showing POS as TN .The WBGST officer is saying that credit cannot be allowed to buyer of WB as the tax on such transaction has been deposited with TN Govt. and not with WB govt. Can the seller claim refund of IGST paid on this transaction from TN govt. If yes, how ?
Posted by
RAHUL PARASRAMPURIA
on
Jan 15, 2024
Filed Under
GST
File Amendment in GSTR1
Posted by
VINAY BHARGAV KUMAR G on
Jan 17, 2024
Answer ID :
85278
hi you should be able to change pos via amendment in gstr-1.
that should solve the problem
Posted by
CA Shrawan Suthar on
Jan 26, 2024
Answer ID :
85323
Amendment in GSTR-1 is suggested for the Vendor.
On the other side, if the amendment in GSTR-1 is not possible, then also the customer in WB who has paid the GST genuinely should not be denied the ITC of IGST paid, as all the conditions provided under Sec 16 of the CGST Acr 2017 are satisfied.
Further, the recipient can plea that he should not be harassed by the officer by demanding the reversal of ITC for no mistake of him, when the mistake is committed by the Supplier in filing his GST returns.
Many cases can be relied upon by the customer in this regard, to prove that the ITC of IGST has been rightly availed:
1. DY Beathel Enterprises- Madras HC
2. Aastha Enterprises Vs State of Bihar [(2023) 9 Centax 270 (Pat.)] – Patna HC
3. Jai Balaji Paper Cones [(2023) 8 Centax 298 (Mad.)
4. M/s. Gargo Traders - High Court Calcutta – (WPA 1009 of 2022 pronounced on 12.06.2023)
Posted by
SREENIVASULU THULASIRAM on
Feb 11, 2024