Case Law Details
Case Name : In re Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal)
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In re Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal)
From a plain reading of law laid down under section 16 of the GST Act, it is clear that, inter alio, input tax credit is available only when the recipient is in possession of a tax invoice or debit note issued by the supplier registe
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respected sir how to make sample cloth zero amount tax invoice under gst for regester gst costomer
We received imported certain machinery from Italy for a project with same Italian Vendor. We have paid the cost of Project in advance on a single invoice where it was mentioned that machinery required for project will be provided by Italian Vendor. So the vendor supplied machinery later and paid IGST on imports through its CHA and invoice for that machinery is Zero value. Can we claim the ITC on such inputs as Bill of Entry mentions our GSTIN and details as importer. Also , indirectly we have borne the cost of such machines imported by paying the Project Cost in lumpsum. Please Clarify.