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Auto populated ITC in Annual Return colmn 8A, Goods and Services Tax - GST |
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Auto populated ITC in Annual Return colmn 8A |
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One of my client has been served a notice with the issue of excess availment of Input Tax Credit for the period 2018-19. The GSTR-2A of the tax-payer reflecting ITC of Rs.9407542/- while the 8A column of annual return GSTR-9 reflect an ITC of Rs. 10066878/-. The department has taken the ITC available in 2A for calculating differences in ITC availed and ITC available. While considering the ITC in 8A of GSTR-9 there is no differences found. How to reply to the show cause notice issued? Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
Bring out this fact and mention that there is no excess availment. Additionally, bring out grounds regarding GSTR-2A not relevant for availing of credit for 2018-19, the rule itself was existent from Oct '19.
cnt has to justify his correct availment of ITC with the books of account maintained. The books of account are a statutory records and hence the department cannot deny ITC. You can take shelter of the following High Court judgement. The period involved is prior to the introduction of GSTR-2A Page: 1 |
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