GST (Goods and servive tax)

[DivinotechIndia PvtLtd]

A person get GSTN in August. His Liability date is 01.07.2017. Can he get ITC Benefits of purchase in July by aadhar card?

[KASTURI SETHI]

The Common Portal system would not allow as your purchase invoices for July do not bear GST registration no. It is my observation.

AI Summary

Input tax credit denied where purchase invoices lack GST registration number; Aadhaar cannot substitute on the portal. The electronic return portal will not permit claiming Input Tax Credit for purchases whose invoices lack a GST registration number; Aadhaar cannot substitute for a GST registration identifier in the portal, so invoices issued prior to GST registration without the registrant's GST number are ineligible for ITC claim.