TaxTMI 
TaxTMI 
Sir. For the financial year 2018-2019 assessee failed to file GSTR 3B returns bur he has filed GSTR-1 and he has now filed GSTR-3B for all the pending months during Nov-2020 and claimed ITC, now AO is asking to Reverse the ITC bcs it is lapsed and cannot claim as date of Filing the said returns has ended. is there any binding section in favour of Assessee
Input Tax Credit
27 Nov 2020 
12 Replies 
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Input tax credit time-bar under GST: late GSTR-3B filing generally precludes ITC claim absent successful legal challenge.
The issue concerns claiming input tax credit where GSTR-1 was filed but GSTR-3B was filed late; entitlement to ITC is conditional on statutory filing requirements and time limits, so late filing generally renders the credit time barred and open to reversal. While some contend ITC is a substantive right and provisional credit provisions may support contesting denial, reliance on that argument requires litigation challenging the retrospective treatment of GSTR-3B or other legal grounds. (AI Summary)
The issue concerns claiming input tax credit where GSTR-1 was filed but GSTR-3B was filed late; entitlement to ITC is conditional on statutory filing requirements and time limits, so late filing generally renders the credit time barred and open to reversal. While some contend ITC is a substantive right and provisional credit provisions may support contesting denial, reliance on that argument requires litigation challenging the retrospective treatment of GSTR-3B or other legal grounds. (AI Summary)