TaxTMI 
TaxTMI 
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.
Clarification under sec 16(4) of CGST
31 Jan 2020 
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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. (AI Summary)
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. (AI Summary)