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Party running other than the registered address, Goods and Services Tax - GST

Issue Id: - 115751
Dated: 7-12-2019
By:- Rajesh Kumar
Party running other than the registered address

  • Contents

Dear sirs,

I want to know that what will be the consequences if-

1. Party is running other than the address registered under GST.

2. Party taking ITC on the same invoice which reflecting other address.

3. However , GSTN mentioned on the input invoices is correct but address is wrong.

Please suggest what action GST department can take against the party. Is ITC ineligible ?

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Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 7-12-2019
By:- Rajagopalan Ranganathan


The invoice should contain address to which the invoice should be raised and the address where the goods are to be supplied or service is to be provided. if the invoice contains your registered office address only then you cannot avail the credit at a place other than the registered premises. If you have more than one place of business then you can avail the facility of input tax distributor.

2 Dated: 7-12-2019

1. Serious offence. All transaction are unauthorised. Penalty will be imposed.

2.Serious offence. ITC will be disallowed. Penalty imposable. Interest chargeable.Under Section 155 of CGST Act the burden of proof is cast upon the person who takes ITC.

3.Serious offence . Subject to litigation.

If remedial measures are taken immediately by bringing all the lapses to the notice of the department. You will save penalty and other actions by the department. Inform the department in writing in order to prove your bona fides.

3 Dated: 7-12-2019
By:- Nandan Khambete

Are there 2 GSTIN ? If not, is ITC claimed in GST Return of same GSTIN when its one unit sells to other unit ?

Question is not clear. Kindly give illustration to advise accurately.

4 Dated: 7-12-2019
By:- Rajesh Kumar

For illustration, let's consider manufacturer M/s ABC having GSTIN . 06BCJPK..... and registered principal address Plot.No. 473, Model Town. But physically factory is running at Plot. 12 ,industrial Area of same city. Now party taking the ITC on the input invoices having address of recipient PlotNo. 12, Industrial Area but GSTIN same I.e. 06 BCJPK...

Now my question is whether party eligible to take credit on that invoices having different address but actual GSTIN.

No additional premises. Only single premise registered.

Is actual GSTIN mentioned on invoices is not sufficient to take credit ?

5 Dated: 7-12-2019

Dear Querist,

Your transactions may be genuine but all the transactions are not in letter ans spirit of CGST Act/Rules. Keeping in view a large number frauds detected by the department, Govt. has become very strict. Even if any registered person does not display signboard (indicating GST registration number) at proper place, SCNs are being issued for imposition of heavy penalty. If not corrected, you will face litigation that may be of technical nature. Nobody likes to face the rigours of litigation. It is my duty to make you aware.

6 Dated: 1-6-2020

We endorse the views of experts and following is our revert that on the Tax Invoice if wrong address is mentioned then it is correctable error provided both the units are in the same State and both the place are mentioned in the GSTIN.


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