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)
To1. All Circle Heads.
2. All Offices of Exchange.
2. All Offices of Exchange.
