Can a person without GST registration claim ITC?

 

Is registration of GST required to claim GST Input Tax Credit?

I have not registered with GST. However, I have purchased goods from a GST registered supplier. Can I claim Input Tax Credit?

Can a person without GST registration claim ITCYou have purchased goods from a GST registered supplier and if you have not registered with GST, you cannot claim Input Tax Credit of GST against such transaction. The GST registration is compulsory for those who claim ITC under GST and those who supply goods or services to him. The GST Department reconcile both transaction of you and your supplier based on the GST returns and tax payment and check the electronic ledger and reconfirms on your request for refund of such ITC before crediting such ITC to your e-ledger.

Although you purchase goods or services from a GST registered supplier, you can not apply for claim of Input Tax Credit, if you do not have valid registration of GST.

This post explains whether a non-registered recipient can claim Input Tax Credit if he purchases goods or services from a GST registered tax payer.


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Comments


RAKESH K: have any Form name in GST ITC-4 for service Sector

KUMARA RATNAM NAKKA: I HAVE PAID MARRAGE HALL RENT FOR RS.4,72,000/- MARRIAGE HAS BEEN CANCELLED DUE TO COVID 19 AND MARRIAGE HALL OWNER RETURNED RS.4,00,000/- ONLY GST AMOUNT RS.72,000/- NOT PAID TO ME IN THIS CONNECTION YOUR ARE REQUESTED TO CLARIFY WEATHER THIS GST AMOUTN IS RETURNABLE ARE NOT HALL OWNER TELLING GST AMOUNT PAID BY ME TO GOVE.AUTHORITIES.EVEN THOUGH MARRIAGE NOT PERFORMED. MAY PLEASE HELP US SIR.

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