In re Opsin Healthcare Private Limited (GST AAR Kerala)
Summary: The applicant, Opsin Healthcare Pvt. Ltd., operates hospitals at Pandalam and Mavelikkara, with the latter functioning in rented premises. Until June 2022, the landlord of the Mavelikkara premises was unregistered under GST, and rent was paid without GST liability. The landlord obtained GST registration with effect from 15 June 2022 and subsequently issued two tax invoices dated 30 June 2022. These covered two periods: from 1 April 2021 to 31 March 2022, and from 1 April 2022 to 30 June 2022. Though marked as B2C without reflecting the applicant’s GSTIN, the invoices appeared as B2B supplies in GSTR-2A of the applicant. The applicant sought an advance ruling on (i) the admissibility of input tax credit (ITC) on GST charged in these invoices for periods prior to registration of the landlord, and (ii) whether availing such ITC would trigger any further audit query.
The jurisdictional officer did not submit comments, implying no remarks and no pending proceedings. The applicant attended personal hearings and reiterated its written submissions. The Authority considered Sections 16 and 31 of the CGST Act, along with Rules 36 and 47 of the CGST Rules, which collectively govern conditions for availing ITC, time-limits for issuing tax invoices, and the requirement that invoices must be issued by a registered supplier. Section 16(2)(a) requires possession of a tax invoice issued by a registered supplier, and Section 16(4) restricts availment of ITC beyond 30 November of the following financial year or filing of the annual return, whichever is earlier. Section 31 mandates timely issuance of invoices for services, with Section 31(3)(a) permitting revised invoices only for supplies made from the effective date of registration up to the date of issue of the registration certificate. Rule 47 requires invoices for services to be issued within thirty days from the date of supply.
