Question84: If we have paid Rs. 35 + CGST Rs. 3 + SGST Rs. 3 for Speed Post at Post Office, can we take the Input Credit for the same ' What would be the Invoice No in such a case ' Speed Post Receipt No '

Answer As per Section 16 the ITC of Inward supply is allowed if the same is used for the purpose of business or furtherance of business. Section 17(5) specifies list of certain supplies in respect of which credit is not eligible. Speed post service is not restricted in it.

Thus you can take the credit for the same.

If you provided your GSTIN no. details to Post office then you will eligible for credit and then the details of this service will be auto populated in your GSTR-2A for the tax period. (Reply dt. 05/4/2018)