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ITC Declined, Goods and Services Tax - GST |
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ITC Declined |
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In the financial year. 2223, we have purchased good as a single Invoice from a supplier who issued an e-way bill and we paid the money to him as well. The supplier has filed GSTR-1 but not filed GSTR-3B with the tax to the government. His GST registration was canceled suo motto, from the prior date of the invoice issued to us. We received an intimation ASMT 10 and DRC 01A for declining the ITC of said invoice. Thereafter, the supplier was forced by us to pay the basic tax and penalty which he has done from his login portal using DRC-03, in the comment section he has mentioned the invoice details and the intimation of the notice to us with ARN number and paid to the government. When we approach to the GST officer, he declined the ITC credit utilization and issued us a show cause notice with penalty. We are arguing with the GST office stating that all conditions in mentioned in section 16 (2) has been fulfilled. The ITC declined charge should be dropped and same should be allowed fully. The GST officer has declined to do so and forcing us to go to appeal, please advise. Posts / Replies Showing Replies 1 to 5 of 5 Records Page: 1
Once the Adjudication Order is passed, only appeal is the remedy. If you opt for rectification, that will not be permitted by the Adjudicating Authority. So file appeal within stipulated period under Section 107 of CGST Act. You are not at fault. The supplier is the defaulter. The buyer should not suffer due to the supplier's fault. There are so many case laws in your favour. Chances are bright because Govt. dues stand paid with interest and penalty as informed by you. What is the date of issuance of the Adjudication Order ? What is period involved ? What are the dates of invoices on which ITC has been denied ?
I have replied to SCN on 8/3/25. Order yet to be passed. The supplier invoice was Aug 22. His registration was cancelled suo motto from June 22. My question is if in the present scenario if all conditions as per section 16 (2) meets how come the officer deny ITC.
What is the date of issuance of the Order for cancellation of GSTIN ? It appears that GSTIN has been cancelled retrospectively. Pl. confirm.
Yes the registration is cancelled before date of the invoice. DRC 07 received today reason unsatisfactory reply. Penalty with interest has been levied.
The GST registration of supplier is cancelled from June 22 and issuance order is not known Page: 1 |
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