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?

AI Summary

GST Credit Denied Due to Late GSTR-1 Filing; Import Details Missing in GSTR-2A for FY 2017-18 A forum participant raised concerns about a GST credit denial for the fiscal year 2017-18 due to a supplier's late GSTR-1 filing, which was submitted in May 2019, missing the deadline of March 31, 2019. The participant questioned whether GSTR-2A should include all IGST paid on imports, noting the absence of import details for FY 2017-18 in GSTR-1, and sought clarification on when GSTR-2A would reflect these details. Additionally, they highlighted that import details for goods imported via courier are not appearing in GSTR-2A. The response indicated that such details would not reflect in Form GST 2A.