GST DAILY – 367 : ITC in one GSTIN can be adjusted in another as per Circular No.183/15/2022-GST if dept. has issued two GSTINs against single PAN

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ITC in one GSTIN can be adjusted in another as per Circular No.183/15/2022-GST if dept. has issued two GSTINs against single PAN

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF My Auto World (Kanpur) Pvt. Ltd. V/s Union of India, decided on 18-9-2024

 👉 Issue:-

✔️ Can ITC adjusted  in one GSTIN to be  in another GSTIN under same PAN?

👉 The Hon’ble High Court Judgement:-

✔️ Where taxpayer has multiple GSTINs for single PAN, ITC appearing in GSTR-2A of one GSTIN is adjustable against returns filed on another GSTIN as per Circular No.183/15/2022-GST.

Sections 73 of Central Goods and Services Tax Act, 2017