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GST Ruling Details

ITC Not Admissible on Original Invoices Issued by Service Provider From Old GST No.

Uttar Pradesh Advance Ruling Authority are of the view that the Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST No.09AVKPS1666H1Z0 under Section 31 (3) (a) of the CGST Act, 2017 read with Rule 53 (1) of the CGST Rules, 2017. As regard to the third query raised by the applicant regarding “If the input is admissible on the basis of invoices issued from new GST No., then from which date does the input is admissible i.e. original date or the revised date”, we observe that as the Input Tax Credit is not admissible to the applicant on the basis of revised invoices issued from new GST No of the service provided, accordingly in this situation the third question raised by the applicant become redundant and needs no reply.