Party running other than the registered address

[Rajesh Kumar]

Dear sirs,

I want to know that what will be the consequences if-

1. Party is running other than the address registered under GST.

2. Party taking ITC on the same invoice which reflecting other address.

3. However , GSTN mentioned on the input invoices is correct but address is wrong.

Please suggest what action GST department can take against the party. Is ITC ineligible ?

AI Summary

Input Tax Credit may be challenged when invoices show wrong address; amend registration and document bona fides advised.
When invoices show a different physical address but the correct GSTIN, ITC may be supportable if supplies relate to the same registered person, yet incorrect registration details and invoice addresses attract departmental scrutiny, possible disallowance of ITC, penalties, interest and show cause notices. Advisers recommend amending registration to add premises or use input tax distribution, correcting invoices when permissible, and informing the department in writing to evidence bona fides to mitigate risk.