TaxTMI 
TaxTMI 
Whether GST Input claimed in March, 2020 GSTR-3B is allowed, if the same has been filed on 30th Decemeber,2020 ? (Considering the COVID-19 Situations & relaxations provided).
ITC Eligibility in case of GST Return of March,2020 filed in December,2020.
20 Mar 2024 
7 Replies 
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Time bar for Input Tax Credit prevents late claims; exceptional judicial relief may be sought where delays are extenuating.
Claiming Input Tax Credit for March 2020 filed in December 2020 is constrained by the statutory time limit for ITC, which was not generally extended; administrative allowance beyond the prescribed period is unlikely. Exceptional judicial relief may be pursued where facts are extenuating, with possible arguments that ITC is recorded in legally maintained books while GSTR 3B is merely reporting, and that portal restrictions or payment difficulties caused delays-however, success depends on case specifics and is uncertain. (AI Summary)
Claiming Input Tax Credit for March 2020 filed in December 2020 is constrained by the statutory time limit for ITC, which was not generally extended; administrative allowance beyond the prescribed period is unlikely. Exceptional judicial relief may be pursued where facts are extenuating, with possible arguments that ITC is recorded in legally maintained books while GSTR 3B is merely reporting, and that portal restrictions or payment difficulties caused delays-however, success depends on case specifics and is uncertain. (AI Summary)