Knowlarity Communications Pvt. Ltd ., In re
Date: September 20, 2019
Subject Matter
ITC of the tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration cannot be availed
Summary
Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective da…
1 M/s Knowlarity Communications Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AADCK7606G1ZF, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 &, KGST Act, 2017 read with Rule 104 of the CGST Rules 2017 86 KGST Rules 2017, in FORM GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST…