Time Period For Availement Of ITC

[Mani Ramamurthi]

Dear Experts,

This is regarding GSTR-3B of a tax period is filed after the last date of the availment of ITC in respect of any invoices /Debit note as per Section 16(4) of CGST Act.

We have received a scruity notice for the period 2018-19 in which the department has asked us to pay the availed ITC due to time period limitation by quoting section 16(4) even the said ITC is reflecting in our 2A.

The GSTR-3B returns for the said period has been filed in 2023-24. Is there any scope to defend the department in this regard. Further the said GST number is under Suo moto cancellation.

[KASTURI SETHI]

Dear Querist,

(i) What is the date of cancellation of registration ?

(ii) What circumstances led to suo moto cancellation ?

(iii) Only reflection in 2A does not entitle to avail ITC. Other conditions/parameters are to be complied with.

(iv) Other conditions cannot be ignored.

[Shilpi Jain]

Is it that you have filed your 2018-19 3B late now?

If you have filed GSTR-3B after due date of availing credit for that month then ITC would be denied, unless your registration was cancelled and for that reason you could not file your 3B and avail credit.

AI Summary

Late GSTR-3B Filing Challenges ITC Claim Under Section 16(4) of CGST Act; Compliance Crucial for Entitlement A query was raised regarding the filing of GSTR-3B after the deadline for availing Input Tax Credit (ITC) under Section 16(4) of the CGST Act. The department issued a scrutiny notice for the 2018-19 period, demanding repayment of ITC due to time limitations, despite the ITC reflecting in form 2A. The GSTR-3B was filed in 2023-24, and the GST number is under suo moto cancellation. Responses highlighted that mere reflection in 2A does not guarantee ITC entitlement, and compliance with all conditions is necessary. Late filing may lead to ITC denial unless justified by registration cancellation.