TaxTMI 
TaxTMI 
2019 (12) TMI 1463
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.... GST Registration no. 09AVKPS 1666H2Z1 and discharged their Tax liability for the month of July and August 2017. iii. At the time of filing of return, the service provider noticed that they have been granted the ISD registration and accordingly unable to file the return. Further, the GST portal also stopped accepting further Tax payment. iv. Accordingly, the service provider obtained a new GST registration 09AVKPS1666H1ZO in October 2017 which was effective from 1^st July 2017. v. However, in the mean time, the service provider has issued bills to the applicant, from old GST Registration No. i.e 09AVKPS1666H2Z1, for the services provided during the month of July 17, August 17, September 17 and October 17. vi. As these invoices were not reflected in the GSTR 2A of the applicant, therefore, the service provider issued revised invoices, in terms of Section 31 (3) (a) of the CGST Act, 2017 read with rule 53 (1) of the CGST rules, 2017, for the month of July 17, August 17, September 17 and October 17, from their new GST registration number i.e. 09AVKPS1666H1Z0. 3). Now, the applicant in his application has sought Advance Ruling on the following que....
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....thorized representative and Sh. Sudhir Mavi, appeared in the personal hearing, on behalf of the applicant. During the course of personal hearing, the authorized representative reiterated the submissions already made vide their application dated 26.06.2019 (received by the Authority on 14-08.2019) and they have nothing more to add. DISCUSSION AND FINDING 7), At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act' 2017. 8). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(d) of the CGST Act 2017, being a matter related to admissibility of input....
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.... services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office," Accordingly, in view of above definition, we observe that an Input Service Distributor could pass only the Input Tax Credit accumulated to him and in accordance with Rule 54 of the CGST Rules, 2017. Moreover, in the instant case the service provider has already claimed refund of the tax deposited under the old registration number (Input Tax Distributor category). 12). In view of above, we are in unison with the jurisdictional authority that the input- tax credit, on the basis of invoices issued by the service provider from old GST No. 09AVKPS 1666H2Z1 (Input Service Distributor), could not be admissible to the applicant. 13). Now, before proceeding further to answer the second query raised by the applicant, we observe that the following points need to be clarified:- i. Whether under the CGST Act 2017, two registration certificate issued under the same PAN number, are to be treated as different legal entity or not. ii. If they are to be treated as different legal entity, whether the invoices issued by one business entity can be....
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....ST Act, 2017, can only revise those invoices which were issued by him previously. However, in the instant case, we observe that one legal entity/ person (GST No. 09AVKPS1666H2Z1) has provided service and issued original invoices in lieu of providing such service. Whereas, these invoices were revised by another legal entity/ person (GST No. 09AVKPS 1666H3Z0). This fact has also been confirmed by the Additional Commissioner, CGST (Appeals), Noida, in the Order-in-Appeal No. NOI-CGST-002-APP-01-18-19 dated 25.03.2019, wherein it was observed by the appellate authority that:- "7. I find that the adjudicating authority again erred in holding that the duty liability arisen during the period July 17 to August 2017 was not discharged by them. The refund claim was filed by GSTN No. 09AVKPS1666H2Z1 (under ISD category), against whom there is no tax liability. The new registrant (GSTN No. 09AVKPS1666H3ZO) under the same PAN has separate identity. The tax liability of a tax payer cannot be recovered from another tax payer. Hence, the appellant's claim of refund under GSTN No. 09AVKPS1666H2Z1 appears to be legal and proper and to be allowed." Accordingly, we observe that in the ....