GST ITC-01 filing delay condonable where rules permit extension of time after composition scheme withdrawal.

Rule 40(1)(b) of the West Bengal GST Rules permits filing Form GST ITC-01 within 30 days of withdrawal from the composition scheme and also allows extension of time by notification. A two-day delay, explained by reliance on a chartered accountant and accepted on facts, could not be rejected on the mistaken premise that no condonation power existed. The statutory authority to extend time had to be given effect, so the delay was condonable and the taxpayer was entitled to upload Form GST ITC-01.

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Issues: Whether the delay in uploading Form GST ITC-01 for availing input tax credit after withdrawal from the composition scheme could be condoned and the petitioner permitted to file the form.

Analysis: The petitioner was a small businessman dependent on his chartered accountant, and the delay was only of two days. The explanation for the delay was accepted by the authority, but the application was rejected on the mistaken view that no provision existed for condonation. Rule 40(1)(b) of the West Bengal Goods and Services Tax Rules, 2017 expressly permits filing within 30 days and also authorizes extension of time by notification. The earlier direction of the coordinate Bench required the application to be considered in that light, and the statutory power to extend time could not be ignored.

Conclusion: The delay was liable to be condoned and the petitioner was entitled to upload Form GST ITC-01.

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