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TMI BlogAuto populated ITC in Annual Return colmn 8AX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of GSTR-9 there is no differences found. How to reply to the show cause notice issued? - Reply By Shilpi Jain - The Reply = 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. - Reply By KASTURI SETHI - The Reply = cnt has to justify his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 MAKHAN LAL SARKAR Versus ASSISTANT COMMISSIONER OF REVENUE, STATE TAX - 2023 (9) TMI 1357 - CALCUTTA HIGH COURT - Auto populated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC in Annual Return colmn 8A - Query Started By: - Sudhir Kumar Dated:- 26-6-2024 Last Replied Date:- 27-6-2024 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion 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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