SCRUTINY NOTICE GST

[HITESH DEDHIA]

ASMT 10 Notice for GST Credit.

1. GST Credit for FY 2017-18 denied by officer due to Late filing of GSTR-1 by Supplier. Supplier has filed his GSTR-1 in May 2019. As per Notification last date to file GSTR-1 ror FY 2017-18 is 31.03.2019 and to avail credit as per section 16 supplier has to file his GST return as per Section 39 (i.e with in time prescribed 31.03.2019)

2. Whether GSTR-2A should also reflect all IGST Paid on Import. Since Import details was not available in FY 2017-18 in GSTR-1 How any one can reconcile. Can any one provide from which date GSTR-2A shows import details of FY 17-18.

3. Presently Import Details of Goods Imported through Courior is also not reflecting in GSTR-2A. whether any solution for the same?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it will not reflect in Form GST 2A.

AI Summary

GST input tax credit denied due to supplier's late GSTR 1 filing; import IGST and courier imports not reflected in GSTR 2A. Denial of GST credit was based on the supplier's late filing of GSTR 1 beyond the prescribed date for FY 2017-18, implicating the supplier return filing condition for input tax credit. Import visibility questions focus on whether Form GSTR 2A reflects IGST on imports and courier imports; the expert reply states import details do not appear in Form GSTR 2A.