Workspace · travel ITC

Hotel and airline credit, checked five ways

90 bookings from the travel desk, each followed from booking to tax invoice, GSTIN, GSTR-2B, IMS and the books. Business hotel stays and flights are not blocked credits; they are lost to the wrong GSTIN, a missing invoice or a state where the company is not registered.

Travel GST in scope

₹1.27 L

47% of it recoverable or lost

Claimable

₹38,999

All five checks pass

Recoverable with one fix

₹53,545

17 hotel invoices on the wrong GSTIN or none, 12 tickets without one

Lost

₹6,283

7 stays where Meridian Engineering has no registration

Why a hotel stay needs the right state's GSTIN

Place of supply is the hotel

IGST Act section 12(3): lodging is supplied where the property is. A Pune hotel charges Maharashtra CGST + SGST.

Only that state's GSTIN can claim it

CGST + SGST of Maharashtra can be credited only by a Maharashtra registration: 27AADCM4821K1ZD.

Billed to head office, the credit is stranded

An invoice to 29AADCM4821K1Z9 (Karnataka) cannot be claimed there. The hotel must re-issue it.

Flights differ: for a registered company the place of supply is the GSTIN given at booking (IGST Act section 12(9)), so any company GSTIN works, but a ticket booked without one is a B2C ticket. From 22 September 2025, rooms up to ₹7,500 a night carry 5% and economy fares 5%; costlier rooms and other cabins 18%. Food and beverages on a folio are blocked under s.17(5)(b)(i).

Bookings

29 bookings, ₹53,545 of GST.

RecoverableBilled to the wrong GSTIN
Capital Grand Hotels, New Delhi · Rohan Kulkarni · 23 Oct 2026 · TRV-4189
₹5,972.40
GST at 18%
1. Booking
  done: 3 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 07AADCM4821K1ZF
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Seaface Business Hotel, Mumbai · Farah Qureshi · 10 Aug 2026 · TRV-4147
₹5,095.98
GST at 18%
1. Booking
  done: 3 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 27AADCM4821K1ZD
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Skyline Air Services Ltd, Mumbai to Bengaluru (business) · Rohan Kulkarni · 16 Jul 2026 · TRV-4119
₹4,957.02
GST at 18%
1. Booking
  done: Ticket booked through the travel desk
2. Tax invoice
  done: Downloaded from the airline portal
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  waiting: Expense claim not yet booked
RecoverableInvoice issued without a GSTIN
Horizon Aviation Ltd, Chennai to New Delhi (business) · Meera Iyer · 21 Jul 2026 · TRV-4131
₹4,795.56
GST at 18%
1. Booking
  done: Ticket booked through the travel desk
2. Tax invoice
  done: Downloaded from the airline portal
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Capital Grand Hotels, New Delhi · Arjun Nair · 4 Sep 2026 · TRV-4159
₹4,778.64
GST at 18%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 07AADCM4821K1ZF
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Marina Bay Suites, Chennai · Kavya Reddy · 12 Jun 2026 · TRV-4112
₹4,731.48
GST at 18%
1. Booking
  done: 3 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Skyline Air Services Ltd, Bengaluru to Mumbai (business) · Arjun Nair · 16 Jul 2026 · TRV-4135
₹4,312.26
GST at 18%
1. Booking
  done: Ticket booked through the travel desk
2. Tax invoice
  done: Downloaded from the airline portal
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Seaface Business Hotel, Mumbai · Kavya Reddy · 13 Sep 2026 · TRV-4169
₹3,362.04
GST at 18%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 27AADCM4821K1ZD
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Marina Bay Suites, Chennai · Vikram Menon · 12 Oct 2026 · TRV-4179
₹3,120.12
GST at 18%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 33AADCM4821K1ZK
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Capital Grand Hotels, New Delhi · Meera Iyer · 15 Aug 2026 · TRV-4153
₹1,923.30
GST at 18%
1. Booking
  done: 1 night booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 07AADCM4821K1ZF
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Marina Bay Suites, Chennai · Rohan Kulkarni · 18 Sep 2026 · TRV-4167
₹1,866.42
GST at 18%
1. Booking
  done: 1 night booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 33AADCM4821K1ZK
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Marina Bay Suites, Chennai · Sandeep Gill · 25 Jun 2026 · TRV-4114
₹1,583.82
GST at 18%
1. Booking
  done: 1 night booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Shaniwar Residency Hotels, Pune · Sandeep Gill · 26 Aug 2026 · TRV-4137
₹899.25
GST at 5%
1. Booking
  done: 3 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 27AADCM4821K1ZD
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  waiting: Expense claim not yet booked
RecoverableInvoice issued without a GSTIN
Shaniwar Residency Hotels, Pune · Kavya Reddy · 24 Jul 2026 · TRV-4121
₹693.80
GST at 5%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  failed: Hotel sent a folio, not a tax invoice
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Cubbon Park Inn, Bengaluru · Sandeep Gill · 19 Jul 2026 · TRV-4128
₹593.20
GST at 5%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Shaniwar Residency Hotels, Pune · Farah Qureshi · 19 Jun 2026 · TRV-4106
₹585.40
GST at 5%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 27AADCM4821K1ZD
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Cubbon Park Inn, Bengaluru · Sandeep Gill · 10 Oct 2026 · TRV-4183
₹550.80
GST at 5%
1. Booking
  done: 2 nights booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Skyline Air Services Ltd, Bengaluru to New Delhi · Kavya Reddy · 20 Jul 2026 · TRV-4120
₹359.75
GST at 5%
1. Booking
  done: Ticket booked through the travel desk
2. Tax invoice
  done: Downloaded from the airline portal
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableBilled to the wrong GSTIN
Shaniwar Residency Hotels, Pune · Arjun Nair · 16 Jun 2026 · TRV-4110
₹348.45
GST at 5%
1. Booking
  done: 1 night booked through the travel desk
2. Tax invoice
  done: Received from the hotel
3. GSTIN
  failed: Billed to the head-office GSTIN, not 27AADCM4821K1ZD
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP
RecoverableInvoice issued without a GSTIN
Skyline Air Services Ltd, New Delhi to Chennai · Farah Qureshi · 10 Sep 2026 · TRV-4163
₹343.35
GST at 5%
1. Booking
  done: Ticket booked through the travel desk
2. Tax invoice
  done: Downloaded from the airline portal
3. GSTIN
  failed: No company GSTIN on the invoice (B2C)
4. GSTR-2B
  not applicable: Not checked: the invoice is not billed to a GSTIN that can claim it
5. IMS
  not applicable: Nothing to act on yet
6. Books
  done: Expense booked in the ERP

Synthetic feed: invented travellers, hotels and airlines with checksum-valid GSTINs. The mix of failures is illustrative, not a measured industry rate. In production the booking feed comes from the travel desk or TMC, invoices from airline portals and hotel mailboxes, and 2B and IMS through a GSP.