TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1527
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....021 to 31.03.2022 and for the period from 01.04.2022 to 30.06.2022. These invoices were marked as B2C and did not mention the hospital's GSTIN. However, in GSTR-2A of the applicant, the invoices appeared as B2B supply. 2. In this Rulings, a reference hereinafter to the provisions of the CGST Act, Rules or the Notifications issued thereunder shall include a reference to the corresponding provisions of the KSGST Act, Rules or the Notifications issued thereunder. 3. The details of the questions on which advance ruling is sought are given above and are not being reproduced here. 4. The contentions of the applicant: The applicant has not submitted any specific contentions with regard to the question and has merely put the situation ....
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.... the GSTIN of the applicant, but appeared as B2B supplies in the applicant's GSTR-2A. The applicant has sought an advance ruling on two issues: (i) whether input tax credit (ITC) is admissible on the GST charged in the aforesaid invoices issued by the landlord for periods prior to obtaining GST registration; and (ii) whether availing such ITC would attract any further audit query or departmental scrutiny. 7.2 The legal framework with regard to the question under consideration is specified under Section 16 and 31 of the CGST Act, 2017 along with Rule 36 and 47 of CGST Rules, 2017. The relevant restrictive clauses are as follows. i. As per Section 16 (2) (a) of the CGST Act, 2017, Notwithstanding anything con....
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....of certificate of registration to him; v. Rule 36, CGST Rules (Invoice as basis for ITC): ITC can be availed only on the basis of an invoice issued in accordance with Section 31 (among other documents like debit note, etc.). This ties the validity of ITC to the validity of the tax invoice under the invoicing rules. vi. As per Rule 47 of the CGST Rules, 2017, The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: The interplay of these provisions makes it evident that the eligibility of ITC depends not merely on the tax payment reflected in the returns but on the substantive conditions of law namely, that th....
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....id GST invoices for supplies made prior to 15 June 2022. Further, Section 32 of the CGST Act prohibits any unregistered person from collecting tax in respect of such supplies. Therefore, the GST charged for the period prior to the effective date of registration has no statutory sanction and cannot constitute "tax" eligible for credit. Accordingly, the Authority is of the view that ITC cannot be availed on rent pertaining to the period prior to June 2022, and only that portion of the invoice corresponding to June 2022, when the landlord was duly registered and the invoice was issued within time, would qualify for ITC, subject to the conditions laid down under Section 16(4) regarding the time-limit for availment. 7.5 With regard to the ren....
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....e 36. Therefore, in the present case, while the presence of the June 2022 invoice in GSTR-2A supports the fact that the supplier has reported the transaction, the applicant can claim ITC only for that portion which is otherwise eligible under law that is, the rent for June 2022 billed by a registered supplier through a valid and timely invoice. The reflection of the earlier, ineligible invoices in GSTR-2A does not override the statutory bar on availing ITC for periods when the supplier was unregistered or the invoice was not issued in accordance with the provisions of the Act. 7.7 The second question raised by the applicant is, "Whether there is further audit query if the ITC is availed by the assessee." The phraseology of the question i....