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2020 (12) TMI 1301 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHEntitlement to take GST Credit - service provider has filed GSTR-1 within the time limit of section 39, but he has amended only invoice number after time limit provided under section 39 of the CGST Act, 2017 - restriction in terms of Section 16 (4) of the CGST Act, 2017 - If the Service receiver can not avail ITC on these invoices, then can we get refund of the tax paid on these from the government or issue credit notes against these amended invoices to the service receiver and claim the credit back? HELD THAT:- The procedure to prepare invoices and for filing of returns is mentioned in the Section 31 and section 39 of the CGST Act, 2017. Further in respect of refund of ITC, the circumstances under which the refund is to be claimed has been mentioned under the provision of Section 54/55 of CGST Act, 1944. Hence, the question raised before this authority is purely a procedural and not covered under any of the provisions of Section 97(2) of the CGST Act. It is observed that the question (i) and (ii) raised for admissibility of itc to service receiver by the applicant before the authority is not for the applicant but is related to service receiver who receive the services from the Applicant. As per the Section 103 of the CGST Act, 2017, the applicability of advance ruling should be binding only on applicant whereas in this case applicant wants reply for the problem raised/faced by the service receiver not applicant. This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the "admissibility of input tax credit" on any goods or services or both. Therefore, no application can be made to admissibility of Input tax credit on the procedural issue.
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