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TMI BlogITC BILLS NOT REFLECTED IN TABLE 8A OF GSTR 9X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts In One My Client Case, We have Filed GSTR-1 for the Period F Y 18.19 after Sept-2019, Therefore Bills were Not Reflecting in 8A Form of Annul Returns, In Consequences of that Our Customer Did Not Pay GST Amount , We Have Filed Return 3B well In Time. These Bills are reflecting in 2A of the customer but not in 8A Please Guide us with Any Departmental Circular/Notification or Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se laws which help us to Guide our customer regarding Eligibility of Input Tax Credit. - Reply By Shilpi Jain - The Reply = Please go through the below article as per which it is possible to challenge any credit restriction by department. During that period the department had considered GSTR-2A and table 8a of GSTR-9 as information tables and not for the purpose of restricting credit. ht ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tps://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=9746 - Reply By ABHISHEK TRIPATHI - The Reply = Dear Nilesh Ji, Ahh!!! You have an issue. Querist has filed GSTR-1 after the due date, hence according to the CBIC Clarification, it will not get auto-populated in 8A as the querist reported ITC beyond the due date. CBIC Clarification See, you have filed 3B, paid your ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxes, claimed your credit. It just you filed GSTR-1 after the due date. For such non-compliance you should be penalized however, blocking credit (if any), or not letting 8A revise is extremely wrong. According to substantive provision S. 16 , you have all the rights to claim the credit. Make a sweet representation, tell them the time limit as envisaged by 16(4) is for GSTR 3B not for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 , to that extent the CBIC Clarification requires consideration. Establish that ITC availed is in accordance S. 16 . Refer to the above article, it is an excellent article regarding the legality of disclosure of GSTR-1 . - ITC BILLS NOT REFLECTED IN TABLE 8A OF GSTR 9 - Query Started By: - NILESH PITALE Dated:- 16-6-2021 Goods and Services Tax - GST - Got 2 Replies - GST - Discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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