Advance Ruling— Section 97 of CGST Act— In the instant case, applicanst has obtained two GST registration certificates. Only one of which is in use and the other is dormant. They would like to be clarified regarding their eligibility to utilize the input tax credit in the login of GSTIN which is now dormant.

Question raised before this authority is as follows—

1.  We are liable to file the GSTR-9 and 9C for FY 2017-18 as both the GSTN turnover is above Two Crore. Kindly advise us under which GSTN we must reconcile our Income Tax returns as Part of the turnover i.e., July to Nov 17 is shown under old GSTN and from Dec to Mar 18 turnover is shown under new GSTN.

2. How shall we claim the Credits reflected in old GSTN 2A from Dec 2017 to till date which are not rectified by the suppliers.

Held that— It is observed by the AAR that the question raised by the applicant does not fall within the scope of Section 97 of Chapter XVII of the CGST Act, 2017. Therefore the application is not admitted.