Filing of return by supplier for claiming ITC during FY 2018-19

[POOJA AGARWAL]

Dear Experts

Few of my clients have received GST notices disputing ITC for FY 2018-19 on the ground that theirsuppliers have filed their returns after the Cut-Off date for FY 2018-19 ie. 20 Oct 2019 ITC; though the client has taken ITC prior to 20 Oct 2019. No section is mentioned in the SCN

As per my understanding of section 16(4) provides time limit for availment of credit by recipient and has no relevance with filing of return by supplier. In fact there was no condition for FY 2018-19 regarding the supplier's return filing. Please confirm

AI Summary

Clarification Sought on GST ITC Claims for FY 2018-19 Under Section 16(4); Legal Precedents Referenced on Supplier Deadlines. A discussion forum addressed issues regarding GST notices disputing Input Tax Credit (ITC) claims for FY 2018-19, due to suppliers filing returns post the cut-off date of October 20, 2019. Participants clarified that Section 16(4) of the GST Act pertains to the recipient's credit claim timeline, not the supplier's return filing. Legal precedents, including judgments from the Supreme Court and Calcutta High Court, were referenced to support this interpretation. Additionally, a Kerala High Court decision was mentioned, suggesting that if suppliers updated their returns by November 30, it should be deemed timely, aiding in contesting the notices.