Vivo Mobile India Pvt Ltd ., In re
Date: December 17, 2019
Subject Matter
Input Tax Credit is not admissible to the applicant on the revised invoices issued by the service provider from the new GST Number
Summary
i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or; ii. Whether the input is admissible on the invoices issued from the new GST No.09AVKPS1666H1Z0 under sect…
1) M/s Vivo Mobile India Private Limited, Plot No. TZ-13 A, Tech Zone, Greater Noida, Gautam Budh Nagar, Uttar Pradesh – 201 308 (here in after referred to as “the applicant”) is a registered assessee under GST having GSTN: 09AAECV8538M1ZJ. 2) The Applicant, in his application dated 26.06.2019 (complete application received by the Authority on 14.08.2019), has submitted that: i.…