June 2019

GOODS AND SERVICES TAX (GST)

PULOMA DALAL | JAYESH GOGRI | MANDAR TELANG
Chartered Accountants

I. AUTHORITY FOR ADVANCE RULING

 

19

2019 [21] G.S.T.L. 272 (A.A.R.-GST)

[In Re: Storm Communications Pvt. Ltd.

Date of order: 28th January, 2019]

 

For a person to avail and utilise ITC he has to be registered, and then only the credit of the input tax paid is available

 

FACTS

The Applicant was engaged in supply of event management services and for the said purpose he had to move to various States where he was being charged GST in respect of the input services received by him. The applicant then applied for advance ruling to confirm whether ITC of one State can be utilised for payment of liability in another State when he was not registered in the State where tax was paid. His query was based on the fact that he had received services in the State of Tamil Nadu and was issued a B2B invoice with his GSTIN for the State of West Bengal; he wanted to utilise the said credit against his liability of West Bengal (his registered premise).

 

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