ineligible ITC-supplier uploaded invoices after 16(4) due date

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ineligible ITC-supplier uploaded invoices after 16(4) due date
Query (Issue) Started By: - SUSHIL BANSAL Dated:- 22-12-2023 Last Reply Date:- 9-3-2024 Goods and Services Tax - GST
Got 4 Replies
GST
Dear experts, my client received notice for FY 2018-19 for "ineligible ITC as per section 16(2) (c) on purchase invoices uploaded by supplier in GSTR-1 filed after last date of availm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent as per proviso to section 16(4)" . As per my understanding to claim ITC the compliance of Section 16(4) is on the recepient not on the supplier & if such compliance is required by supplier part also then recepient should get benefit of Circular No. 183/15/2022. Plz guide. Reply By KASTURI SETHI: The Reply: In this scenario, most of the case laws are in favour of Revenue. However, in m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y opinion, the issue is worth fighting in the light of the Board's Circular No.183/15/2022. There is a niche for you and the noticee in this issue/case. You must go ahead in this direction. Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, In my view, it is not possible to file GSTR-1 after the due date for availing ITC. Circular 183 stipulates for tax deposited by the Suppliers but mis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sing in the appearance of GSTR-2A and after clarifying the same, ITC availment is allowed. In case, ITC is reversed by the Taxpayer, but the supplier has deposited the tax after the due date along with interest, the Taxpayer can move to get it back the reversed ITC, from the department with interest paid since there was a double payment. Reply By Shilpi Jain: The Reply: Credit should not be deni .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to the recipient as far as he has availed the credit in time. Also for the period 2018-19 it can be argued that the condition of appearance in GSTR-2A does not exist in the Act and hence not requried to be complied. Department cannot enrich itself by collecting tax and not giving credit to the recipient. Reply By Padmanathan Kollengode: The Reply: Has your client availed ITC within Section 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6(4) time limit?
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X