TaxTMI 
TaxTMI 
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
ITC disalowed us/ 16(4) due filled return after cutoff date.
30 May 2024 
6 Replies 
1326 Views Asked by
Input tax credit cut off rule under section 16(4) limits reclaim after due date; defense hinges on timing of claim.
The statutory cut off rule bars input tax credit claims made after the prescribed due date; replies to notices must show the date ITC was taken in the recipient's returns and any genuine reasons for late filing. If the recipient claimed ITC before the cut off, disallowance cannot be invoked even if the supplier filed late; if the recipient filed after the cut off, defending the allegation is difficult. Preparation of the reply requires examination of records, sequencing of filings, and may require professional assistance. (AI Summary)
The statutory cut off rule bars input tax credit claims made after the prescribed due date; replies to notices must show the date ITC was taken in the recipient's returns and any genuine reasons for late filing. If the recipient claimed ITC before the cut off, disallowance cannot be invoked even if the supplier filed late; if the recipient filed after the cut off, defending the allegation is difficult. Preparation of the reply requires examination of records, sequencing of filings, and may require professional assistance. (AI Summary)