composition/regular return in GST 2017 18

[FARIDUDDIN AHMAD]

During the period july 2017 to march 2018 a dealer paid its tax liability through GSTR 3B as regular tax payer. However from date-14/08/2017 to date-28/11/2017 tax payer opted composition u/s 10 but flied its GSTR 3B as a regular tax payer. now a department issued intimation u/s 61 for excess Av ailment of Input tax credit in GSTR 3B compared to reflected in GSTR 2A. Difference relates to the period sep to nov because 2A has not available on GSTIN Portal. my query is Input tax credit claimed in GSTR 3B of Sep to Nov can be allowed or not or the department reject GSTR 3B on the ground that the tax payer has opted for composition.

AI Summary

Dealer Mistakenly Filed GSTR 3B Under GST Composition Scheme; Discussing Remedies and Penalties Per Circular 183/22-GST A dealer, who was a regular taxpayer, mistakenly filed GSTR 3B returns during a period when they had opted for the GST composition scheme from August 14, 2017, to November 28, 2017. The tax department issued a notice for excess input tax credit (ITC) claimed in GSTR 3B compared to GSTR 2A, which was unavailable on the GSTIN portal. Participants in the forum discussed that ITC cannot be availed under the composition scheme and suggested procedural remedies, including producing tax-paid invoices and a CA certificate as per Circular 183/22-GST, to address the issue. Penalties may apply for procedural lapses.