vat input disallowed

[Raju veer]

Purchases are from registered company through esugam, vat filing was not done for 3 months and was more than 6 months for revised filing. So revised filing was not done. Officials visited the business and Now vat office is claiming the vat input cannot be given as there is delay for more than 6 months and asking to pay the vat amount again. Kindly suggest what should be done in such cases

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

VAT input denial due to delayed return filing may lead to reassessment requiring payment of disallowed input.
VAT input tax credit was disallowed where purchases from a registered supplier via e-Sugam coincided with non-filing and revised filings delayed beyond six months; tax officials denied the input and demanded payment. The respondent asked whether the taxpayer's issue had been clarified and requested further information.