TMI Blog2021 (12) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... flected in old GSTN 2A from Dec 2017 to till date which are not rectified by the suppliers - HELD THAT:- That this state of things came into being at the time of migration from the earlier tax regime to GST regime - That they have stopped business in one GSTIN and continuing in the other only. However certain credits are lying unutilized in the GSTIN where they have stopped business and would lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to utilize the input tax credit in the login of GSTIN which is now dormant. Hence the application. 5. Questions raised: 1. We are liable to file the GSTR 9 and 9C for FY 2017-18 as both the GSTN turnover is above Two Crore. Kindly advise us under which GSTN we must reconcile our Income Tax returns as Part of the turnover i.e., July to Nov 17 is shown under old GSTN and from Dec to Mar 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are lying unutilized in the GSTIN where they have stopped business and would like to carry the credits into the active GSTIN. Therefore they have approached the AAR regarding the matter. It is observed by the AAR that the question raised by the applicant does not fall within the scope of Section 97 of Chapter XVII of the CGST Act, 2017. Therefore the application is not admitted. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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