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AAR held that the applicant is entitled to avail ITC only on GST paid on rent for June 2022, subject to compliance with the time limit prescribed under S.16(4) CGST Act. It was determined that invoices pertaining to periods when the landlord was unregistered do not constitute valid tax invoices for ITC, as the supplier lacked registration and such invoices were also issued beyond the time limit stipulated in R.47 CGST Rules. Consequently, ITC on those invoices is inadmissible. On the query whether availment of such ITC would invite audit or departmental scrutiny, AAR declined to answer, holding it outside the scope of S.97(2) CGST Act.
AAR held that the applicant is entitled to avail ITC only on GST paid on rent for June 2022, subject to compliance with the time limit prescribed under S.16(4) CGST Act. It was determined that invoices pertaining to periods when the landlord was unregistered do not constitute valid tax invoices for ITC, as the supplier lacked registration and such invoices were also issued beyond the time limit stipulated in R.47 CGST Rules. Consequently, ITC on those invoices is inadmissible. On the query whether availment of such ITC would invite audit or departmental scrutiny, AAR declined to answer, holding it outside the scope of S.97(2) CGST Act.
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