GST amount charged in the Invoice shall be considered as CSR?

[CS Neha Ravi Prajapati]

Dear all,

I'm making CSR expenses which is 8 lacs in total, implementing agency has given me an invoice including GST, so will the amount of GST paid  be considered as CSR, or not?

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Kind Regards,

CS Neha Ravi Prajapati

B.com, ACS

[A V Sharma & Company]

Yes as input for the expenses cannot be claimed by assessee as expenses incurred are not for course of buisness 

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[CS Neha Ravi Prajapati]

ok 

Thank you for your response. 

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[CS SAIBAL CHANDRA DUTTA]

Dated : 21st March, 2023

Respected Sir/ Ma'am, 

Please find one of the judgement on CSR and recent amendment in Finance Act for your ready reference.

SECTION 17 ( 5 ) relates to BLOCKED CREDIT.

Decision of AAR ( Authority of Advance Ruling ): Polycab Wires Private Limited – The company had distributed electrical goods to the flood-affected people in Kerala in the course of its CSR activities. The AAR held that the company had distributed electrical products free of cost and thus ITC would not be available as per Section 17(5) of the KSGST and CGST Act. Thus, the provisions of section 17(5) were invoked to deny ITC on goods distributed under the obligations of the CSR activities.

Finance Bill 2023, clarified by way of amendment to the Central Goods and Services Tax (CGST) Act that input tax credit (ITC) will not be allowed on goods or services used in providing activities relating to Corporate Social Responsibility. 

Please feel free to phone or email or WhatsApp or SMS regarding any query.

Warm Regards,

Yours' Sincerely,

For Saibal Chandra Dutta & Associates, 

CS Saibal Chandra Dutta.

Company Secretary ( ICSI ), Accounting Technician ( ICAI ), B. Com ( H ), GST Practitioner.

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