2025-VIL-184-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Input tax credit on invoices issued for the periods prior to supplier (landlord) obtaining GST registration, Time limit for availing ITC - Applicant operates hospitals in rented premises. The landlord was unregistered under GST until June 15, 2022, during which time rent was paid without GST. After obtaining GST registration, the landlord issued two tax invoices dated June 30, 2022, covering the periods from April 1, 2021, to March 31, 2022, and from April 1, 2022, to June 30, 2022. The invoices were marked as B2C, without mentioning the applicant's GSTIN, but appeared as B2B supplies in the applicant's GSTR-2A - Whether the applicant is eligible to claim ITC on the GST charged in the invoices issued by the landlord for the periods prior to the landlord obtaining GST registration – HELD – During the period prior to June 2022, the landlord was an unregistered person, and therefore, the invoices issued cannot be considered valid tax invoices for the purpose of availing ITC under Section 16(2)(a) of the CGST Act, 2017. Additionally, the invoices covering the period from April 2021 to March 2022 were issued on June 30, 2022, which is well beyond the 30-day time limit prescribed under Rule 47 of the CGST Rules for the issuance of invoices for services – Further, even under Section 31(3)(a) of the CGST Act, which allows a newly registered person to issue revised invoices within one month from the date of registration, the landlord could not retrospectively issue valid GST invoices for supplies made prior to June 15, 2022 - However, the applicant is eligible to claim ITC on the portion of GST paid for the rent pertaining to June 2022, as the landlord was a registered supplier during that month, and the invoice dated June 30, 2022, was issued within the time prescribed under Rule 47. The applicant can avail such ITC, provided it was claimed on or before November 30, 2023, as per the time limit specified in Section 16(4) of the CGST Act - Ordered accordingly
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