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TMI Blog2020 (12) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in providing Engineering and Works contract service. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act 3. Brief Facts of the case 3.1The Applicant is providing Engineering /Works contract services in respect of Construction of Fuel pumps, Gas line Installation & Distributions, Installation of Telecom Tower and Prepare Retail outlets for companies. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices to the service receiver and claim the credit back? 5. DEPARTMENT VIEW POINT :- The Asstt. Commissioner(Technical) CGST, HQRS. Ujjain vide letter F.No.IV(16)19-95/GST/Tech/Misc. Corres-II/2019-20 dated 22.12.2020 submitted the comments on the question raised by the Applicant, the gist of the comments are as under (i) Amendment can be made in the later tax period also but the date of revised amended invoice date must be the last date of the original invoice tax period. For example, if an original invoice dated 12.7.2018 is being amended in August then the amended invoice date cannot be later than 31.07.2018. (ii) The last date for availing input tax credit relating to invoice issued during the financial year 2018-19, is the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly if the question is in respect of any of the following: a. Classification of any goods or services or both b. Applicability of a notification issued under the provisions of this Act c. Determination of time and value of supply of goods or services or both d. Admissibility of input tax credit of tax paid or deemed to have been paid e. Determination of the liability to pay tax on any goods or services or both f. Whether applicant is required to be registered g. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both. within the meaning of that term. 7.4. The applicant has submitted that the present application is in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised about the rectification of invoices, filing of returns and refunds of amended invoices. The procedure to prepare invoices and for filing of returns is mentioned in the Section 31 and section 39 of the CGST Act, 2017. Further in respect of refund of ITC, the circumstances under which the refund is to be claimed has been mentioned under the provision of Section 54/55 of CGST Act, 1944. Hence, we find that the question raised before this authority is purely a procedural and not covered under any of the provisions of Section 97(2) of the CGST Act. 7.8. It is observed that the question (i) and (ii) raised for admissibility of itc to service receiver by the applicant before the authority is not for the applicant but is related to service re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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