ITC allowed only on June 2022 rent under S.16(4); invoices breaching R.47 invalid, S.97(2) limits scope
Case-Laws
GST
AAR held that the applicant is entitled to avail ITC only on GST paid on rent for June 2022, subject to compliance with the time limit prescribed under S.16(4) CGST Act. It was determined that invoices pertaining to periods when the landlord was unregistered do not constitute valid tax invoices for ITC, as the supplier lacked registration and such invoices were also issu
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