Yes, you can generally claim GST input tax credit on office expenses—provided these expenses are incurred for business purposes and you meet the conditions laid out in the GST law. Here’s a simple breakdown:

• Eligibility:
  Input tax credit (ITC) is available for goods and services that are used in the course of your business. For example, expenses like rent, utilities, stationery, and other office supplies qualify if they are used exclusively for business operations.

• Conditions to Claim ITC:
  To claim the credit, ensure you:

  • Hold Valid Tax Invoices: You must have proper invoices showing the GST charged on these expenses.
  • Use for Taxable Supplies: The expenses should be related to making taxable supplies. If the office expenses are partly for non-taxable or exempt supplies, you may need to proportionately reverse the credit.
  • Meet the Conditions Under Section 16: Input tax credit is available only if the conditions specified in Section 16 of the CGST Act are satisfied.

• Exceptions:
  Certain items might be specifically blocked under GST, or the credit may be restricted if the expense is partly for personal use. For instance, if any portion of the office expense is related to exempt supplies, you cannot claim ITC for that portion.

Bottom Line:
If your office expenses are incurred solely for business and you maintain proper documentation, you can claim the GST input tax credit on these expenses. Always review your invoices and usage carefully, and if needed, consult with a tax professional to ensure you’re compliant with the GST rules.

When a business changes its legal structure—from a proprietorship to a partnership—the underlying legal entity also changes. Since GST registration is issued to a specific legal entity, the GST number linked to your proprietorship cannot be transferred to the new partnership.

What This Means:

• New Legal Entity:
  A proprietorship is treated as an extension of the owner, while a partnership is a distinct legal entity with its own identity.

• New GST Registration Required:
  Since the legal entity has changed, you must cancel your existing GST registration for the proprietorship and apply for a new GST registration in the name of the partnership.

• Compliance:
  It’s important to complete the new registration process to ensure continued compliance with GST laws and avoid any disruptions in your business operations.

Final Takeaway:

No, you cannot use the same GST number when transitioning from a proprietorship to a partnership. A new GST registration is mandatory for the new partnership entity.