https://www.taxtmi.com/caselaws?id=782059 AAR held that the applicant is entitled to claim ITC only on GST paid on rent for June 2022, subject to availing it within the time limit under Section 16(4) of the CGST Act. ITC is not admissible on invoices for periods when the landlord was unregistered and where invoices were issued beyond the time prescribed under Rule 47, as such invoices are not valid tax invoices for ITC. The query on whether availing this ITC could trigger further audit or departmental scrutiny was rejected as outside the scope of Section 97(2) of the CGST Act. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782059 AAR held that the applicant is entitled to claim ITC only on GST paid on rent for June 2022, subject to availing it within the time limit under Section 16(4) of the CGST Act. ITC is not admissible on invoices for periods when the landlord was unregistered and where invoices were issued beyond the time prescribed under Rule 47, as such invoices are not valid tax invoices for ITC. The query on whether availing this ITC could trigger further audit or departmental scrutiny was rejected as outside the scope of Section 97(2) of the CGST Act. Case-Laws GST Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782059