TaxTMI 
TaxTMI 
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.
composition/regular return in GST 2017 18
26 Mar 2023 
13 Replies 
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Input tax credit prohibition for composition taxpayers may lead to disallowance unless documentary proof and prescribed declarations are furnished.
Dispute concerns availability of input tax credit where a dealer opted into the composition scheme yet filed GSTR 3B and claimed ITC; composition status precludes claiming ITC and contraventions may result in treatment as a regular taxpayer for the breach period. An intimation was issued for excess ITC vis a vis GSTR 2A, and resolution depends on producing tax paid invoices and complying with the administratively prescribed declaration/certificate procedure under Circular 183 for the specified years. (AI Summary)
Dispute concerns availability of input tax credit where a dealer opted into the composition scheme yet filed GSTR 3B and claimed ITC; composition status precludes claiming ITC and contraventions may result in treatment as a regular taxpayer for the breach period. An intimation was issued for excess ITC vis a vis GSTR 2A, and resolution depends on producing tax paid invoices and complying with the administratively prescribed declaration/certificate procedure under Circular 183 for the specified years. (AI Summary)