ABC Associates, engaged in the hospitality sector in Rajasthan under the trade name "Paradize Resorts”, commenced operations on 01-04-2025. Its…

CA Intermediate · Taxation · RTP · January 2026
ABC Associates, engaged in the hospitality sector in Rajasthan under the trade name "Paradize Resorts”, commenced operations on 01-04-2025. Its aggregate turnover crossed 20 lakh on 01-06-2025. The application for registration was filed on 15-06-2025, and registration was granted with effect from 01-07-2025. Consequent to the grant of registration, Paradize Resorts issued revised tax invoices for the period beginning with 15-06-2025. For its hotel interiors, Paradize Resorts availed interior designing services free of cost from DEF Interiors, Japan, whose proprietor is the son of one of the partners of Paradize Resorts. Other relevant transactions of Paradize Resorts include the following: (i) Mr. Ajay, a GST-registered person in Madhya Pradesh, availed lodging accommodation services at the resort for two nights and three days. (ii) For the New Year celebrations, Paradize Resorts engaged "Darohar Group", a classical music troupe, for a performance at an agreed consideration of 2.5 lakh. (iii) A marriage function was hosted at the hotel premises on 01-06-2025. The invoice for the same was issued on 28-06-2025, and consideration was received on 29-06-2025. On the basis of the facts given above, you are required to answer the Questions 1 to 5.
(A) Yes, revised tax invoices may be issued for the period 15-06-2025 to 01-07-2025, within one month from 01-07-2025.
(B) No, revised tax invoices may be issued for the period 01-06-2025 to 01-07-2025, within one month from 01-07-2025.
(C) Yes, revised tax invoices may be issued for the period 15-06-2025 to 01-07-2025, within 15 days from 01-07-2025.
(D) No, revised tax invoices can be issued only after registration is granted, i.e., post 01-07-2025.

Suggested Answer and Working Notes:

Correct Answer: Option (B)

No, revised tax invoices may be issued for the period 01-06-2025 to 01-07-2025, within one month from 01-07-2025.

Topics: Paper 3B: Goods and Services Tax

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