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TMI BlogITC before getting gst registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... ITC before getting gst registration X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 by HO to interstate branch? "Rule 10 GST - Issue of registration certificate. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date." So according to this rule effective date would be 29.4.2019? but invoices raised as URP & also gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rated e way bills. how interstate branch would be able to get credit? please advise. Reply By KASTURI SETHI: The Reply: Have you tried to upload those invoices which were issued prior to the date of registration i.e. 8.5.19 ? Reply in 'yes or no'.. Reply By Onkar Shete: The Reply: No. as the date of invoice is 29.4.19 which we raised from HO by mentioning URP in receipient's gsti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. while filing gstr-1 of HO for Apr-19 i have shown it in B2C. Reply By KASTURI SETHI: The Reply: In such situation ITC is allowed in terms of Section 18(1) of CGST Act. It is your substantive right. Your GSTR-1 for April, 19 (wherein you have uploaded invoices as B2C) has been freezed. You will have to approach Common Portal System through jurisdictional Range Officer. You will have to make ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forts for obtaining your legal benefit. You will be successful. Reply By KASTURI SETHI: The Reply: Common Portal System is not in synchronization with GST Manual. If GST Act allows ITC on the strength of invoices received before the date of registration certification (30 days), facility/provision must be created in the software of the Common Portal System. If you do not want to visit the office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the jurisdictional GST Range Officer, you can lodge complaint for this with Grievance Redressal Cell. Freezed GSTR-1 can be unfreezed (reopened) and you will be able to upload the invoice in the category of B2B. In the case of one of my clients, freezed GSTR 3 B was defreezed (reopened) by the officers of Common Portal System. In that case System committed an error. Here also in this case you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not at fault at all. You can also write to GST Council and thus this will pave the way for so many others. Reply By Ganeshan Kalyani: The Reply: The invoice already uploaded by you Head office as URP which means they have not mentioned your GSTIN. The credit would not be disallowed for this reason. However, the invoice already uploaded in B2C section of GSTR-1 by your Head office need to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verse the same in one month and at the same time, show that invoice detail in the B2B section of the GSTR-1 with GSTIN. Reply By Ganeshan Kalyani: The Reply: I agree with Sri Kasturi Sir's view that GST returns are not in sync with GST law. GSTR-3B is not equal to GSTR-1. Sales return cannot be shown in GSTR-3B. Department is also in trouble because of these facts. Department is trying to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch GSTR-3B with GSTR-1. The trouble is increasing. More to come when e-way bill matching with the invoices will become active. Reply By Onkar Shete: The Reply: 1. Uploaded invoice dtd 29.4.19 (prior to the date of registration of interstate branch) from HO as B2C.- Should i revise the same in next month returns of HO ? 2.Invoice dtd 2.5.19 & 6.5.19 (prior to the date of registration of interst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate branch) i should upload as b2b from HO?
3. for these 3 transactions (29.4.19,2.5.19 & 6.5.19) i should file ITC-01 from interstate branch?
kindly provide your expert advise on these 3 points to clear the confusion
will be helpful to me. X X X X Extracts X X X X X X X X Extracts X X X X
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