GSTR-1 and GSTR-3B from June 2018 to March 2019 filed in January 2020. SCN U/s 73 issued by department indicating violation of section 16(4) of CGST Act, as the last date for claiming the ITC for FY 2018-19 was 20/10/2019 (Sept-2019 3B return file due date). Department SCN is for reversal/payment of ITC claimed of Rs 9.46 lac during the above period plus applicable interest. Presently, the credit ledger balance is nil.
Department personal is not ready to consider our claim of ITC. Is there any case law in our favour. Is any other remedy available ?
Thanks
Show Cause Notice Issued for Late GSTR-1 and GSTR-3B Filing; Section 16(4) CGST Act Violation Discussed A discussion on a forum addresses a query regarding a Show Cause Notice (SCN) issued for a violation of Section 16(4) of the CGST Act. The taxpayer filed GSTR-1 and GSTR-3B returns late, leading to a demand for reversal/payment of ITC claimed. Replies suggest potential legal arguments, including extended due dates for filing returns and recommendations from the GST Council. The advice includes contesting the SCN with proper representation and seeking a stay from the High Court. It is recommended to consult an expert for professional advice, as the GST law is still evolving. (AI Summary)
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