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

Input tax credit admissibility unaffected solely by an unregistered invoice address if statutory receipt and invoice conditions are met.
ITC is not automatically inadmissible because the invoice shows an address not recorded as a registered place of business. The governing entitlement requires possession of a tax invoice, receipt of goods or services, payment of tax and return compliance; Rule 46 requires an address on the invoice but does not require it to be a registered address. Non updation of registration particulars is a procedural lapse with separate penal provisions; substantive ITC eligibility depends on proof of receipt and use, supported by documentary evidence and, where practicable, updating registration to avoid challenges.