Admissibility of Input Tax Credit on Amended Invoices: Advance Ruling Authority's Decision

In Re: M/s. Sumeru Infra Solution

In Re: M/s. Sumeru Infra Solution - 2022 (60) G. S. T. L. 373 (A. A. R. - GST - M. P.) Issues:
1. Admissibility of input tax credit on amended invoices filed after the time limit under the CGST Act.
2. Refund of tax paid on amended invoices.
3. Applicability of advance ruling on service receiver's issue.

Analysis:
1. The applicant, engaged in engineering and works contract services, filed GSTR-1 with wrong tax invoice numbers compared to original invoices. The service receiver could not avail ITC due to this discrepancy. The question raised was whether the service receiver can claim GST credit if the service provider amends only the invoice numbers after the time limit specified under the CGST Act.

2. The Department's view was that amendments can be made in later tax periods, but the amended invoice date must be the last date of the original invoice tax period. The last date for availing ITC related to invoices issued during a specific period was also highlighted. Refund was stated to be admissible only under specific circumstances mentioned in Section 54 of the CGST Act.

3. During the personal hearing, the authorized representative reiterated the application's submissions. The Authority discussed the issues raised by the applicant, focusing on the admissibility of input tax credit and the legality of the questions proposed before the Advance Ruling Authority.

4. The Authority found that the questions raised were related to procedural issues regarding the rectification of invoices, filing of returns, and refunds on amended invoices. It was concluded that the questions did not fall under the provisions of Section 97(2) of the CGST Act, which governs the admissibility of input tax credit.

5. The ruling stated that the application was not within the scope of Section 97 of the CGST Act, and therefore, the Advance Ruling Authority could not provide comments on the questions posed. The ruling was valid subject to the provisions under Section 103(2) until declared void under Section 104(1) of the GST Act.