ITC On Promotional Items Under GST
Input Tax Credit
CA. Sachin Jindal

No ITC available on Promotional Items on FOC basis under GST supplied to distributors/retailers

The applicant was engaged in manufacturing activity and was selling these products through Franchisees (Carrying applicant’s brand only) and distributors/Retailers (Carrying other brands too) .  For the purpose of brand promotion, the applicant was procuring promotional items such as Carrying bag (with name of Applicant printed on it), calendes, writing pads, display boards, outdoor hoardings, uniform for employees etc. and was supplying such products to its franchisees and distributors without any cost.  The Applicant approached Hon’ble AAR to determine whether promotional items procured by the applicant are “Inputs” under CGST Act and whether he is entitled to claim ITC on

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Integration Of E-way Bill Portal With VAHAN Portal
Eway Bill
CA. Kapil Mittal

Integration of e-way bill Portal with VAHAN portal

To ensure correctness of vehicle number, the Government has linked the e-way bill system with the VAHAN portal for cross checking the vehicle Registration Number on a real time basis at the time of generating E-way bills. In other words the E-way Bill system will show error and does not generate an E-way bill if the vehicle is not registered on the VAHAN Portal.

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