My client recieved a notice that you have availed ITC in January 2019, February 2019 and March 2019 in GSTR 3B Returns for FY 2018-19 after 21-10-2019 which is violation of provisions of Section 16(4) of CGST Act 2017.
Actually my client has taken ITC of respective months only and not taken any ITC of F Y 2017-18 but filed after 21-10-2019 with late fees.
kindly guide me if there is any violation of provisions of Section 16(4) of CGST Act 2017.
Client's ITC Claim Violates Section 16(4) of CGST Act Due to Missed Deadline; Experts Suggest Legal Action A client received a notice for availing Input Tax Credit (ITC) after the deadline of October 21, 2019, which violates Section 16(4) of the CGST Act, 2017. Multiple experts agreed there was a violation, as the deadline for claiming ITC for the financial year 2018-19 was October 20, 2019. Some suggested challenging the retrospective amendment that converted GSTR-3B from a statement to a return. Others advised seeking relief through the GST Council or filing a writ petition in court. The discussion emphasized the need for a collective approach and representation to authorities for resolution. (AI Summary)
TaxTMI 
TaxTMI 
