ISSUANCE OF GST INVOICE TO CONTRACTUAL & NON- CONTRACTUAL CUSTOMERS BOOKING COMMERCIAL ITEMS

 ISSUANCE OF GST INVOICE TO CONTRACTUAL & NON- CONTRACTUAL CUSTOMERS BOOKING COMMERCIAL ITEMS

No. CF-71/14/2023-CF-DOP 

Government of India 

Ministry of Communications 

Department of Posts (IR&GB Division)

Dak Bhawan, Sansad Marg, New Delhi-110001, 

Dated: 20th February, 2024

OFFICE MEMORANDUM

Subject: Issuance of GST invoice to Contractual & Non-Contractual Customers booking commercial items.

It has been brought to notice of Postal Directorate that GST invoice are not being issued to bulk non-contractual customers booking articles at IBC/FPO/SFPO/DNK.

2.With the applicability of GST on all international mail products since Nov 2023, GST invoices to bulk / commercial customers have to be issued, to enable them to claim Input Tax Credit (ITC). In case of contractual customers, CSI generates a monthly statement customer wise, which can be used by the respective offices to issue GST invoices and customers can accordingly claim

ITC.

3. In case of non-contractual customers, the same is not being done. Considering the requirement from the non-contractual bulk customers, as an interim measure, manual GST invoices may be issued by the DDOS of respective offices after verifying the information available in manual and electronic PBE data, in similar format issued to contractual customers.

4.

Respective offices should also ensure correct and timely filing of GST returns to avoid any inconvenience in ITC claim by the customers.

(Himanshu Chaudhary) 

Asstt. Director General (IM)

To
1. All Circle Heads.
2. All Offices of Exchange.