TaxTMI 
TaxTMI 
Registration got cancelled on 30 September, 2021 (Effective from same date) on account of non filing of monthly returns for the FY 2020-21. The said order was passed With reference to cause notice issued on 26 March, 2018 in relation to non-filing of GST return for the FY 2017-18. Returns for the FY 2020-21 was filed on 31 March, 2022 and accordingly an appeal for revocation of cancellation of registration was filed. Registration got revoked on 23 June,2022. In this regard, Whether ITC claimed in the returns filed for the FY 2020-21 shall be available ?
Availment of ITC
04 Jan 2025 
7 Replies 
3360 Views Asked by
Input tax credit availability restored where revocation meets section 16(6) conditions and return timelines are complied with.
A revoked cancellation entitles the taxpayer to avail ITC for invoices or debit notes not restricted at the date of cancellation, provided the credit is claimed in returns filed within the post revocation window or by the annual return cut off, and other statutory ITC conditions and return filing requirements for the cancellation period are complied with. (AI Summary)
A revoked cancellation entitles the taxpayer to avail ITC for invoices or debit notes not restricted at the date of cancellation, provided the credit is claimed in returns filed within the post revocation window or by the annual return cut off, and other statutory ITC conditions and return filing requirements for the cancellation period are complied with. (AI Summary)