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TMI Blog2019 (12) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... wo 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 invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider issued revised invoices, in terms of Section 31 (3) (a) of the CGST Act, 2017 read with rule 53 (1) of the CGST rules, 2017, for the month of July 17, August 17, September 17 and October 17, from their new GST registration number i.e. 09AVKPS1666H1Z0. 3). Now, the applicant in his application has sought Advance Ruling on the following questions:- 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.09AVKPS1666H1ZO 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. 4). The applicant further submitted that: i. Section 31 (3) (a) provides mechanism to issue invoice/ revised tax invoice during the interim period i.e. period from which GST liability arises till the time when registration was granted. Accordingly, ITC on the basis of the revised invoice should be adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;CGST Act' 2017. 8). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(d) of the CGST Act 2017, being a matter related to admissibility of input tax credit of tax paid or deemed to have been paid. We therefore, admit the application for consideration on merits. 9). We further observe that 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. 10) With reference to the first question regarding admissibility of input tax credit on the basis of original invoices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to be clarified:- i. 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. ii. 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. 14). We observe that Section 25 of the CGST Act, 2017 deals with the registration. Further, as per Sub Section 4 of Section 25 of the CGST Act, 2017:- 4. A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct person for the purpose of this Act. 15). Section 2(84) of the CGST Act, 2017 defines the term person as:- (84) person includes- (a) an individual; (b) a Hindu Undivided Family; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax payer cannot be recovered from another tax payer. Hence, the appellant's claim of refund under GSTN No. 09AVKPS1666H2Z1 appears to be legal and proper and to be allowed. Accordingly, we observe that 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. 18). In view of above deliberations, we are of the view that 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. 19.) 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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