Claim transitional ITC in Form GSTR-3B, no reverse-charge on employee reimbursements, tweets Govt.

On a query put forth regarding claiming of ITC as on June 30, 2017 in Form GSTR-3B, Govt. of India tweets that same can be claimed under the heading "ITC - Others"; Further clarifies that reimbursement to employees towards per diem, food, accommodation & travel is not subject to reverse charge taxation; However, GTA will be taxed u/s 9(3) even if value is less than Rs. 5000 a day, in terms of Notification No. 13/2017-Central Tax (Rate); Credit of tax paid under reverse ch...