16/4 IN ELIGIBLE ITC ORDER

[DURAI RAJ]

for the FY-2019-20 us/16/4 ITC claimed on after due date but we claimed before 30.11.2021 how and department issued order DRC-07 how to we use GST Amnesty scheme as per 53rd Council meeting kindly guide

[KASTURI SETHI]

What is the date of issuance of Order in Form GST DRC-07 ? 

On which date you claimed ITC for the financial year 2019-20 ?

[KASTURI SETHI]

Dear Querist,

Pl. go through latest case law :-

2024 (12) TMI 330 - MADRAS HIGH COURT- M/S. SJB AUTOMOBILES PRIVATE LIMITED REP. BY ITS DIRECTOR MR. SIVA BALAKRISHNAN VERSUS THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, COIMBATORE

[KASTURI SETHI]

2024 (8) TMI 386 - MADRAS HIGH COURT - M/S. SAGAR BRUSH INDUSTRIES, REP. BY ITS PROPRIETOR PREM SAGAR, MADURAI VERSUS THE STATE TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER (ST) , MADURAI.

[DURAI RAJ]

Date of order is 27.08.2024 sir

[Shilpi Jain]

Please refer to Circular 237/31/2024-GST dated 15th Oct '24 --> https://taxinformation.cbic.gov.in/view-pdf/1003242/ENG/Circulars

AI Summary

Input Tax Credit eligibility and applicability of GST amnesty scheme for late ITC claims following issuance of DRC-07 order.
Issue whether ITC claimed for FY 2019-20 after the due date but before the taxpayer's cutoff can be regularised under the GST amnesty scheme where the department issued an assessment/demand in Form GST DRC-07 (order dated 27.08.2024). Guidance cited includes recent Madras High Court decisions and CBIC Circular 237/31/2024 GST, which bear on eligibility, temporal cutoffs, and the interaction between administrative amnesty and assessment proceedings.