Input Tax Credit claim on invoices revised by a different registration denied; only the original issuer may revise invoices, so credit refused.

Input tax credit claimed on invoices originally issued by one GST registration and subsequently revised by a different registration under the same PAN was held inadmissible because two registrations under the same PAN constitute distinct persons for GST purposes, and only the person who issued an invoice may revise it. The Input Service Distributor's earlier claim of refund under the old registration precluded passing the same credit to the applicant. Consequently, revised invoices issued by a different registration cannot support input tax credit, and the related question on effective date of credit was rendered redundant.

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Issues: (i) Whether input tax credit is admissible on the basis of original invoices issued by the service provider under GSTIN 09AVKPS1666H2Z1 (registered as an Input Service Distributor); (ii) Whether input tax credit is admissible on the basis of revised invoices purportedly issued by a different GST registration 09AVKPS1666H1Z0 under Section 31(3)(a) read with Rule 53(1).

Issue (i): Whether input tax credit is admissible on the basis of original invoices issued by the service provider under GSTIN 09AVKPS1666H2Z1 (Input Service Distributor).

Analysis: The Authority examined the character of the supplier's old registration as an Input Service Distributor (Section 2(61)) and the rules governing distribution of credit (Rule 54). The jurisdictional officer's report and the supplier's own refund claim under the old ISD registration were considered. The Authority applied the statutory definitions and the rule that an ISD can distribute only accumulated input tax credit in accordance with Rule 54, and noted that refund had been claimed/granted under the ISD registration.

Conclusion: Input tax credit is not admissible to the applicant on the basis of original invoices issued by the supplier under GSTIN 09AVKPS1666H2Z1.

Issue (ii): Whether input tax credit is admissible on the basis of revised invoices issued by a different GST registration 09AVKPS1666H1Z0 under Section 31(3)(a) read with Rule 53(1).

Analysis: The Authority considered Section 31(3)(a) and Rule 53(1) which permit revision of invoices by the registered person who originally issued them, and Section 25(4) and Section 2(84) which treat multiple registrations under the same PAN as distinct persons for GST purposes. The facts established that the original invoices were issued by one legal entity (ISD registration) and the revised invoices were issued by a different legal entity/registration under the same PAN. The Authority held that one legal entity cannot revise invoices issued by another distinct legal entity and noted supporting findings from the appellate order regarding distinct identity of the new registrant and the refund claim under the old registration.

Conclusion: The question is answered in the negative; input tax credit is not admissible on the basis of revised invoices issued by the other GST registration (09AVKPS1666H1Z0).

Final Conclusion: The Authoritys rulings establish that (a) invoices issued by an Input Service Distributor which has claimed and obtained refund of tax do not entitle the recipient to input tax credit, and (b) invoices issued by one distinct GST registration cannot be lawfully revised by another distinct GST registration; accordingly ITC is not available on the original or the revised invoices in the present facts.

Ratio Decidendi: Under the CGST Act, multiple registrations under the same PAN are distinct persons (Section 25(4)), and Section 31(3)(a) together with Rule 53(1) permits revision only by the same registered person who issued the original invoice; therefore a different registration cannot validly revise another entity's invoices and such invoices do not confer ITC when the original issuer was an ISD that has claimed refund (Rule 54).

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