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TaxReply India Pvt Ltd

PASCO MOTOR LLP
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
K.k.bomb
P.manchanda
Res. Counsel
Na

Petitioner / Applicant

PASCO MOTOR LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Aug 30, 2018
Order No.

HAR/HAAR/R/2018-19/11

Citation

2018(8) TAXREPLY 502
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ORDER

1. M/s. Pasco Motor LLP holding GSTN 06AAPFP2919Q1ZH (here-in-after referred to as the applicant), is into the business of “retail trading” of trucks and has made following submissions. 2.1. Situation One: It purchases the goods from M/S Tata Motors Ltd from different locations ie; Jamshedpur, Lucknow, Pune, etc. The goods remain in transit for roughly five to ten days. The question relates to the sale invoices which are raised in the end of month by the seller; but the material arrives at the end of the purchaser in the next month. Since the returns are to be filed on monthly basis, a practical problem is being faced by the applicant that the purchases are being booked by the purchaser in the next month only. So in such a situation, when the applicant will be entitled to claim its Input Tax which stands charged and deemed to be paid by the seller in the previous month. It is pertinent to mention here that invoice by the seller is raised only after rece....

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