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TMI Blog2019 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST, where such inputs are eligible input credits and for the purpose of furtherance of business? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is engaged in the business of providing cloud telephony internet based communication solutions to its customers in different States of India through its offices in such State and has its corporate office in Gurugram, Haryana. b. The Company is having centralized accounting system and books of accounts are maintained at the Corporate Office located in the State of Haryana. During the Service Tax Regime, centralized billings used to happen from the corporate office for services rendered in different States of India. In order to render services in any state, the Company first requires to take a virtual office in that State where it can get the telephone number registered which it obtained from a telephone operator. In other States, like Maharashtra, Delhi and Karnataka, the Company has taken virtual offices where the telephone nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of any supply of goods or services or both to him, unless, - (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both; (c) subject to the provisions of section 41 or section 43A, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39." c. Section 16(4) of the CGST Act, 2017 provides that: "A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier." d. Ongoing through the above provisions, inter-alia other provisions contained under the GST Law, the applicant states that it is pertinen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied, inter-alia other provisions contained under the Act, ITC shall be available to the person. Further, the law no where restricts suppliers in issuing a revised invoice where any of the particulars was missed to be mentioned on the original invoice. i. In consideration of the above said provisions of section 16 and a combined reading of the above stated sub-sections and rules, the interpretation of the applicant is that, a registered person is entitled to take the input tax credit within the time period given under section 16(4) of the CGST Act, 2017 in respect of supply which is used or intended to be used in the course or furtherance of his business. j. The applicant further submits that the date of issue of invoice of supply for which the input tax credit is under question should not bear any relevance till the date time period given under section 16(4) of the CGST Act, 2017 has lapsed. Even if, the input invoice has pertained to period prior to effective date of registration under the GST Law, a registered person should still be eligible to avail the input tax credit provided the time period given under section 16(4) has not been lapsed. Therefore, the applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.1 The issue raised by the applicant is verified with reference to the provisions of the GST Acts. The applicant is registered w.e.f. 01.04.2018 and prior to the effective date of registration he was an unregistered person in the State of Karnataka. All the provisions quoted by the applicant are applicable to a registered person whose registration is effective and not to a registered person for the period of non registration. 5.2 Section 2(94) of the CGST Act defines "registered person" and the same reads as "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number". Hence the meaning of registered person is very clear that the person who is registered under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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