Refund of excess availed/utilised Input Tax Credit - violation ...

Dispute Over Refund of Excess Input Tax Credit Due to Rule 36(4) Violation and Late GSTR Filing Penalties.

October 20, 2023

Case Laws GST HC

Refund of excess availed/utilised Input Tax Credit - violation of Rule 36(4) of the CGST Rules, 2017 - Documentary proof of availing ITC - Belated filing of return - For the relevant period, though there is no extention of date of filing of GSTR Return, all that was done by means of subsequent Notifications was to waive/reduce late filing fee, interest, and penalty liabilities. - For the period to which the said proviso applies, the administrative instruction dated 11.11.2019 must survive in complete hibernation. Else, it may lose life to the higher statutory law. - HC

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Refund of excess availed/utilised Input Tax Credit - violation ...

Dispute Over Refund of Excess Input Tax Credit Due to Rule 36(4) Violation and Late GSTR Filing Penalties.

October 20, 2023

Case Laws GST HC

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