If you want to avail Input Tax Credit on Employees Reimbursements (Expenses incurred on behalf of company for the business purpose). Take care of few following points :
1. Instruct all employees to get the bill in the name of the company and not in their personal name.
2. Employees must ask the Supplier to issue Tax Invoice in the name of Company with GSTIN No of Company. (It would be a good idea, if the GSTIN of the company can be mentioned on the identity cards of the Employees).
3. If they make travel to other state, ensure supplier to charge IGST on Tax Invoice in the name of company (may be few exceptions based on place of supply, but wherever possible) and not the SGST and CGST for the state.
Some where I read, to treat Employees URD, and deposit GST on RCM basis and then claim ITC. Never do this. Here you have to pay tax on Gross Value of Bill, Won't be able to claim original tax paid by employee on bill value, Only loss in this case.
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