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2021 (12) TMI 1266 - AAR - GSTRequirement of GSTR 9 and 9C for FY 2017-18 as both the GSTN turnover is above Two Crore - under which GSTN the Income Tax returns must be reconciled 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 - claiming of Credits reflected in old GSTN 2A from Dec 2017 to till date which are not rectified by the suppliers - HELD THAT - That this state of things came into being at the time of migration from the earlier tax regime to GST regime - That they have stopped business in one GSTIN and continuing in the other only. However certain credits are lying unutilized in the GSTIN where they have stopped business and would like to carry the credits into the active GSTIN. Therefore they have approached the AAR regarding the matter. 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 - the application is not admitted.
Issues:
1. Eligibility to utilize input tax credit in dormant GSTIN. 2. Clarification on filing GSTR 9 and 9C for FY 2017-18 and claiming credits reflected in old GSTN. Eligibility to utilize input tax credit in dormant GSTIN: The applicant, M/s. Amis Engineers, sought clarification on their eligibility to utilize input tax credit in a dormant GSTIN. They had two GST registration certificates, with only one in use and the other dormant. The applicant inquired about the possibility of utilizing input tax credit in the dormant GSTIN. The Authority for Advance Ruling observed the applicant's situation arising from the migration to the GST regime, where they ceased business in one GSTIN and continued in the other. The applicant aimed to transfer unutilized credits from the dormant GSTIN to the active one. However, the AAR concluded that the query did not fall within the purview of Section 97 of the CGST Act, 2017, hence the application was not admitted. Clarification on filing GSTR 9 and 9C for FY 2017-18 and claiming credits in old GSTN: The applicant raised specific questions regarding filing GSTR 9 and 9C for the financial year 2017-18, given that their turnover exceeded Two Crore under both GSTNs. They sought guidance on reconciling income tax returns under the old and new GSTNs for different periods. Additionally, the applicant inquired about claiming credits reflected in the old GSTN 2A from December 2017 onwards, which were not rectified by suppliers. During the personal hearing, the authorized representative of the applicant presented their case, emphasizing the need to carry forward unutilized credits from the dormant GSTIN to the active one. However, the AAR determined that the questions raised did not fall within the scope of Section 97 of the CGST Act, 2017, leading to the non-admittance of the application. In summary, the Authority for Advance Ruling, Telangana, dismissed the application filed by M/s. Amis Engineers regarding the utilization of input tax credit in a dormant GSTIN and the clarification on filing GSTR 9 and 9C for FY 2017-18. The AAR found that the queries raised did not align with the provisions of Section 97 of the CGST Act, 2017, and therefore, the application was not admitted for advance ruling.
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