The Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST number
Input tax credit- Section 16 of goods- the questions on which advance ruling is sought by the applicant are as under-
i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;
ii. Whether the input is admissible on the invoices issued from the new GST No.09AVKPS1666H1Z0 under Section 31 (3) (a) of the CGST Act, 2017 read with rule 53 (1) of the CGST rules, 2017;
iii. If the input is admissible on the basis of invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date.
Held that- An Input Service Distributor could pass only the Input Tax Credit accumulated to him and in accordance with Rule 54 of the CGST Rules, 2017. Moreover, in the instant case the service provider has already claimed refund of the tax deposited under the old registration number.
we are in unison with the jurisdictional authority that the input- tax credit, on the basis of invoices issued by the service provider from old GST No. 09AVKPS 1666H2Z1 (Input Service Distributor), could not be admissible to the applicant.
in the light of Section 31 (3) (a) of the CGST Act, 2017 read with Rule 53 of the CGST Rules, 2017, it is not permissible to revise the invoices issued by one person/ legal entity by another person/ legal entity.
As regard to the third query raised by the applicant regarding “If the input is admissible on the basis of invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date”, we observe that as the Input Tax Credit is not admissible to the applicant on the basis of revised invoices issued from new GST No of the service provided, accordingly in this situation the third question raised by the applicant become redundant and needs no reply.
The Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST number
Input tax credit- Section 16 of goods- the questions on which advance ruling is sought by the applicant are as under-
i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;
ii. Whether the input is admissible on the invoices issued from the new GST No.09AVKPS1666H1Z0 under Section 31 (3) (a) of the CGST Act, 2017 read with rule 53 (1) of the CGST rules, 2017;
iii. If the input is admissible on the basis of invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date.
Held that- An Input Service Distributor could pass only the Input Tax Credit accumulated to him and in accordance with Rule 54 of the CGST Rules, 2017. Moreover, in the instant case the service provider has already claimed refund of the tax deposited under the old registration number.
we are in unison with the jurisdictional authority that the input- tax credit, on the basis of invoices issued by the service provider from old GST No. 09AVKPS 1666H2Z1 (Input Service Distributor), could not be admissible to the applicant.
in the light of Section 31 (3) (a) of the CGST Act, 2017 read with Rule 53 of the CGST Rules, 2017, it is not permissible to revise the invoices issued by one person/ legal entity by another person/ legal entity.
As regard to the third query raised by the applicant regarding “If the input is admissible on the basis of invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date”, we observe that as the Input Tax Credit is not admissible to the applicant on the basis of revised invoices issued from new GST No of the service provided, accordingly in this situation the third question raised by the applicant become redundant and needs no reply.