AAR Kerala Denied ITC for Pre-Registration Rent Due to Invalid GST Invoices

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 reflec...