HITESH LUNIA asked 4 years ago
GST ITC on mobile purchase
The mobile phone was purchased in the name of the employee and he provided the GST number of his company to be recorded in the invoice. Now can the company claim GST ITC of such a mobile phone.
Answer the question1 Answers
CMA Deepa N. Tanna answered 4 years ago
If GST No. of company is mentioned in Invoice and same is being reflected in 2A then there should not be problem to take credit of it. But revise invoice if possible.
If the invoice has been raised in the name of employee and GSTIN has been mentioned of the company then it’s a wrong invoice as the legal name and GSTIN would not match so you can’t claim ITC on this invoice as legally this invoice does not pertains to you. Moreover ITC can be claimed only against the invoices where proper GSTIN and Legal name is mentioned. If you want to claim ITC against this purchase of Mobile Phone then you have to take the revised or amended invoice in the name of company from the supplier.