ITC disalowed us/ 16(4) due filled return after cutoff date.

[Alok PaulChoudhury]

Dear Sir,

GST office issued Notice against ITC disalowed us/ 16(4) as the return filled after cutoff date. Now I will submit reply, so pls give a reply letter.

Thanks & Regards

Alok Paul Choudhury

Mobile 9435175939

[KASTURI SETHI]

Not possible on this forum. Your records have to be examined before drafting reply to the SCN.

[Ganeshan Kalyani]

Yes, I agree with Sri Kasturi Sir's view. Reply should cover all the facts of the case. Only after knowing the fact a suitable reply can be prepared. 

[Padmanathan KV]

Pls consult a tax professional. He can prepare you an appropriate on payment of suitable professional fee. 

[Shilpi Jain]

Defending section 16 (4) allegation is a little difficult unless very genuine reasons exist for the late claim.

[Dayakishan Tyagi]

it is not clear from your query whether you claimed ITC of a financial year  after the cut off date in the following year or this objection has been raised by the department on the ground that your supplier filed the returns after the cut off date.

In case you have taken ITC before this date, this provision can not be invoked against you, irrespective of the fact that your supplier filed the relevant returns after the cut off date, as the same applies only when you have taken the ITC after the cut off date. 

[KASTURI SETHI]

Sh.Dayakishan Tyagi Ji,

Your logic is full of substance. I think that the querist has himself filed return after due date.

AI Summary

Taxpayer Challenges GST Office's Disallowance of Input Tax Credit Under Section 16(4) Due to Late Filing A taxpayer received a notice from the GST office disallowing Input Tax Credit (ITC) under section 16(4) due to filing a return after the cutoff date. The taxpayer seeks advice on drafting a reply. Respondents suggest consulting a tax professional for a tailored response and emphasize the importance of understanding all case facts. One respondent notes that defending against section 16(4) claims is challenging without valid reasons for late filing. Another clarifies that if ITC was claimed before the cutoff date, the provision should not apply, even if the supplier filed late.