https://www.taxtmi.com/forum/issue?id=119885 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. en-us Thu, 17 Apr 2025 14:54:56 +0530 Sun, 20 Apr 2025 19:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119885 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. Discussion-Forum GST Thu, 17 Apr 2025 14:54:56 +0530 https://www.taxtmi.com/forum/issue?id=119885