Payment of GST when buyer GST not there on invoice (Seller GST no present)

Payment of GST when buyer GST not there on invoice (Seller GST no present)

Dear All,

First of all I am grateful to people here for helping me with complex stuff too which I do not have answers outside.

Details :
1. I have an LLP with GST registration.
2. When I purchase products generally I purchase from people who has GST.
3. While purchasing online like flipkart / amazon the seller GST no will be on the given invoice .
4. Few times when I purchase from local people, I get invoice with their GST no on it.
5. When using amazon business account on eligible items my firm GST no is also added to invoice apart from seller invoice.

Question:
A. My auditor says where ever my GST no is not present on invoice only seller GST no is present I need to pay GST. So example I bought a laptop from flipkart and on invoice seller GST no is present where as my GST no is not there so he says I need to pay GST. 

B. I have taken car on company name using HDFC loans and they say they do not have option to add my GST. So now my auditor says I need to pay GST on EMI too. HDFC GST is present on GST.

C. I pay for some online courses like lynda.com they are located outside India and do not have GST no in India so I pay 18% GST on the invoice amount.

D.My office landlord do not have GST so I am paying GST on rent paid.

-- So can you please let me know if GST payments is applicable on above points A/B/C/D and if I pay it will I get a refund and in which cases ?

-- And is it so I need to pay GST when my GST no is not present on invoice even seller GST no is present on it.

-- Also please let me know what is best way to purchase items so I do not pay more taxes. 

Thanks in Advance.

Thanks,

Asked 5 years ago in GST

From my experience knowledge and research whatever I know is that nowadays one can take credit only if the credit reflects in GSTR 2A and the credit reflects in GSTR2A only when the supplier has your GST and he pays that GST.

Now 2nd thing what your CA is saying that you need to pay GST I don't agree with that because the thing he is trying to say is that law says if a gst registered person is buying any goods from GST unregistered person then that GST registered person needs to pay GST on such purchase in RCM, but right now RCM has been postponed and no-one has to pay GST in above mentioned example.

Any which ways above mentioned example doesn't apply in your case because the supplier from whom you are purchasing for eg: car is paying GST on same so you don't need to pay it.

Also it's important to mention that since you are running some business you won't be able to claim credit of any vehicle that you have purchased for business only certain specified businesses can take credit of vehicle and since you can't claim credit of GST on vehicle you can add such GST amount on total amount of vehicle and claim depreciation in income tax.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo

CA, Jaipur

4272 Answers

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A. No you don't need to pay separate gst in any scenario when GST is already charged in the bill. RCM is presently not applicable.

B. No, you don't need to pay GST.

C. Yes, for port of goods or services, you need to pay GST under RCM.

D. You don't need to pay GST on rent as of now.

You will get the refund of excess GST paid.

Abhishek Dugar

CA, Mumbai

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Hi,

Hope you are doing well !

You don't need to pay GST in above all scenario except for port of good and services.

For port of good and services, you need to pay GST under RCM.

Payal Chhajed

CA, Mumbai

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Excepting for port of good and services, you don't need to pay GST in all the above scenarios.

Regards

Nikhil

Nikhil Khanna

CA, Mumbai

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Please note following answer in sequence of your question

1) No in such case also seller has paid GST and hence no GST is payable by you

2) there is no GST on EMI payment

3) yes that's true in such case you need to pay GST and than claim credit of it

4) you don't have to pay GST after 12.10.17. for the period of 01.07.17 to 12.10.17 GST is payable.

Vishrut Rajesh Shah

CA, Ahmedabad

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No gst to be paid in above cases except point C.

Swati Agrawal

CA, Mumbai

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Hi,

A. No need to pay GST where your GST no. is not present on invoice. The only difference is you will not be allowed ITC on GST charged by seller. It will be treated as cost only.

B. No need to pay GST on EMI.

C. Correct.

D. Need to check.

Refund is available in restricted cases only.

Thanks