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2019 (12) TMI 1463 - AAR - GSTInput Tax Credit - original invoices issued by service provider from old GST Number - invoices issued from the new GST Number under section 31 (3) (a) of the CGST Act, 2017 read with rule 53 (1) of the CGST rules, 2017 - invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST Number? - 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 (Input Tax Distributor category) - 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. Whether under the CGST Act 2017, two registration certificate issued under the same PAN number, are to be treated as different legal entity or not? - If they are to be treated as different legal entity, whether the invoices issued by one business entity can be revised by the other legal entity? - HELD THAT - Even if a person obtains two separate registrations, on the same PAN number, they are to be treated as distinct person under the CGST Act, 2017 - any person registered under the CGST Act, 2017, can only revise those invoices which were issued by him previously. However, in the instant case, we observe that one legal entity/ person (GST No. 09AVKPS1666H2Z1) has provided service and issued original invoices in lieu of providing such service. Whereas, these invoices were revised by another legal entity/ person (GST No. 09AVKPS 1666H3Z0). This fact has also been confirmed by the Additional Commissioner, CGST (Appeals), Noida. 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 - the Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider 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. 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 - 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 this question raised by the applicant become redundant and needs no reply.
Issues Involved:
1. Admissibility of input tax credit (ITC) on original invoices issued by the service provider from the old GST number. 2. Admissibility of ITC on invoices issued from the new GST number under Section 31(3)(a) of the CGST Act, 2017 read with Rule 53(1) of the CGST Rules, 2017. 3. If ITC is admissible on invoices from the new GST number, the effective date for admissibility of ITC. Detailed Analysis: 1. Admissibility of ITC on Original Invoices from Old GST Number: The applicant, M/s. Vivo Mobile India Private Limited, sought an advance ruling on whether ITC is admissible based on original invoices issued by the service provider from the old GST number (09AVKPS1666H2Z1). The service provider was initially registered as an Input Service Distributor (ISD) and issued invoices under this registration. However, due to registration issues, the service provider obtained a new GST registration (09AVKPS1666H1ZO) and issued revised invoices. The jurisdictional GST officer noted that ITC on ISD invoices is not admissible under Rule 54 of the CGST Rules, 2017, and the service provider had already claimed a refund for the tax paid under the old registration. Consequently, the Authority ruled that ITC on invoices from the old GST number is not admissible. 2. Admissibility of ITC on Invoices from New GST Number: The applicant also questioned whether ITC is admissible on revised invoices issued from the new GST number (09AVKPS1666H1ZO). The Authority examined whether two registrations under the same PAN should be treated as distinct legal entities and whether one entity can revise invoices issued by another. According to Section 25(4) of the CGST Act, 2017, different registrations under the same PAN are treated as distinct persons. Section 31(3)(a) and Rule 53 of the CGST Rules, 2017, allow only the original issuer to revise invoices. Since the revised invoices were issued by a different legal entity, the Authority ruled that ITC on these revised invoices is not admissible. 3. Effective Date for Admissibility of ITC on Invoices from New GST Number: Given that the Authority ruled negatively on the admissibility of ITC on revised invoices from the new GST number, the question of the effective date for ITC admissibility became redundant and was not addressed. Ruling: - ITC is not admissible on the basis of original invoices issued by the service provider from the old GST number (09AVKPS1666H2Z1). - ITC is not admissible on invoices issued from the new GST number (09AVKPS1666H1ZO) under Section 31(3)(a) of the CGST Act, 2017 read with Rule 53(1) of the CGST Rules, 2017. - The question regarding the effective date for ITC admissibility on invoices from the new GST number is redundant and not answered. This ruling is valid under Section 103(2) until declared void under Section 104(1) of the CGST Act, 2017.
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