ITC admissibility - Place of Business unregistered on Portal

[KSA Associates]

Can registered person can take ITC of the invoices on which unregistered address (ie address not registered on portal) is mentioned??

In Nutshell, is ITC inadmissible if the address on the invoice is not registered?

Rule 46 only says Address to be mentioned. It is silent on whether registered or unregistered.

Kindly guide on above query.

AI Summary

Taxpayers Can Claim Input Tax Credit Despite Address Mismatch on GST Portal When Substantive Conditions Are Fulfilled A registered taxpayer can claim Input Tax Credit (ITC) even if the invoice address differs from the registered address on the GST portal. Legal interpretations emphasize that substantive conditions like actual goods/services receipt, tax payment, and invoice possession are crucial. Non-registration of an address is a procedural lapse and does not invalidate ITC eligibility under Section 16(2) of the CGST Act, provided other statutory requirements are met.