TaxTMI 
TaxTMI 
I had purchased two tipper vehicles of Mahindra Trucks and Buses from local dealer at Jamshedpur in July and October 2017. I have the GST tax invoices copy but they don't have my GST no. mentioned. Dealership has shut his shop around Dec 2017 and recently NPA and DRT process has started against him. I have been following up with him since long but he didn't respond. I was unable to claim any ITC due to this. Is there any way I can claim ITC now? I had registered for GST for this same very purpose and since I didn't get any ITC my C.A. has filed zero return all along in my firm. I have got the dealership gst no. 20ABYFS1756Q1ZC checked and he too has not filed all his returns of 2017. He kept saying his gst his locked and he can't ammend anything as his accounts person had all his details of gst portal and even gst login details reset option sends otp to mobile no. and email which are not active now. Is there any way now that I can claim ITC on purchase of 2017 as I am not getting any ITC of around 14lacs because of fraud dealer and misguidance from my C.A. I wrote to Mahindra in July 2018 and even contacted their representatives before that but they didn't help.
Input Tax Credit query
20 Jun 2019 
10 Replies 
1911 Views Asked by
Guest 
Input Tax Credit availability hinges on proper tax invoices and documentary proof; absent supplier records pursue administrative then appellate remedies.
Entitlement to input tax credit requires valid tax invoices (containing supplier GST number), proof of tax payment, use of credit in business, vehicle registration certificates, and corresponding accounting entries; absence of supplier records or time-bar may impede claim. Collect and preserve documentary evidence and apply manually to the jurisdictional divisional officer, exhaust departmental remedies, and, where necessary, pursue appellate relief; Section 155 places burden of proof on the buyer, yet supplier fault does not automatically negate ITC. TCS collected by supplier must be deposited by supplier; buyers should reflect payments in returns only with supporting documents. (AI Summary)
Entitlement to input tax credit requires valid tax invoices (containing supplier GST number), proof of tax payment, use of credit in business, vehicle registration certificates, and corresponding accounting entries; absence of supplier records or time-bar may impede claim. Collect and preserve documentary evidence and apply manually to the jurisdictional divisional officer, exhaust departmental remedies, and, where necessary, pursue appellate relief; Section 155 places burden of proof on the buyer, yet supplier fault does not automatically negate ITC. TCS collected by supplier must be deposited by supplier; buyers should reflect payments in returns only with supporting documents. (AI Summary)