Dear Experts
In One My Client Case, We have Filed GSTR-1 for the Period F Y 18.19 after Sept-2019, Therefore Bills were Not Reflecting in 8A Form of Annul Returns, In Consequences of that Our Customer Did Not Pay GST Amount , We Have Filed Return 3B well In Time. These Bills are reflecting in 2A of the customer but not in 8A
Please Guide us with Any Departmental Circular/Notification or Case laws which help us to Guide our customer regarding Eligibility of Input Tax Credit.
Late GSTR-1 Filing Disrupts Credit in GSTR-9; Experts Cite Section 16 to Challenge Credit Restrictions A client faced an issue where their GSTR-1 was filed late for the fiscal year 2018-19, causing bills not to reflect in Table 8A of the annual GSTR-9 returns, although they appeared in the customer's GSTR-2A. Consequently, the customer withheld GST payments. An expert suggested challenging credit restrictions by referring to departmental clarifications that considered GSTR-2A and Table 8A as informational. Another expert emphasized that filing GSTR-1 late should not block credit, as per Section 16, and recommended representing the case to highlight that the time limit pertains to GSTR-3B, not GSTR-1. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
