Clarification under sec 16(4) of CGST

[Guest]

GST return of March 2019 filed on 25.10.2019 .Input tax availed in march return is disallowed under sec 16(4) and GST OFFICER send a notice for payment .

Kindly guide whether there are any options and way out for allowing ITC of march 2019.

[Mr Rao]

Dear querist,

please check up the issue id 115954 Dt.29.01.2020 wherein the issue was discussed.

[Ganeshan Kalyani]

Yes the question is already answered .

[Alkesh Jani]

Sir,

The decision of Hon'ble High Court of Gujarat in case of AAP & Co. Vs. Union of India = 2019 (7) TMI 401 - GUJARAT HIGH COURT held as under

"Thus, in view of the above, the impugned press release dated 18th October 2018 could be said to be illegal to the extent that its para-3 purports to clarify that the last date for availing input tax credit relating to the invoices issued during the period from July 2017 to March 2018 is the last date for the filing of return in Form GSTR-3B"

Hope this may be of help in the matter.

Thanks

AI Summary

Input tax credit time limit-administrative press releases cannot conclusively fix return filing as the sole last date to claim credit. A late-filed March 2019 GST return claiming input tax credit was disallowed under section 16(4), raising whether credit can be preserved; respondents pointed to a judicial finding that administrative press releases purporting to make return filing the sole last date for claiming credit are legally infirm and cannot override statutory time-limit principles.