3B FILED NIL FOR SEPT 17 TO DEC 17, ITC DISALLOWED BY OFFICER

[AIJAZ KAZI]

SIR

I have filed gstr1 for the period sept 17 to dec17 but gstr3b was filed nil for the same period.The case is under appeal the concerned officer is not allowing the itc on the grounds that gstr3b for the above period has been filed nil.My facts in the appeal stated is that though i have filed nil gstr3b but i have filed my annual return gstr9 on time with proper discharge of liabilities including the nil period besides gstr2a is also reflecting excess liabilities.The officer is not considering the same. I have also referred him the judgement passed by honourable madras high court in the case of shri shanmuga hardwares electricals dated 20/2/24 in this regard.what to do now please help me out.

AI Summary

Taxpayer Faces ITC Denial for Filing Nil GSTR-3B Despite Accurate GSTR-1; Cites Case Law for Defense A taxpayer filed GSTR-1 for September to December 2017 but submitted a nil GSTR-3B for the same period, leading to the disallowance of Input Tax Credit (ITC) by the tax officer. The taxpayer argues that the annual return GSTR-9 was filed correctly, reflecting liabilities, and cites a Madras High Court case for support. However, forum participants emphasize that ITC must be claimed through GSTR-3B, as per GST provisions, and suggest litigation as the only recourse. They highlight the seriousness of filing nil GSTR-3B and suggest that the taxpayer may face legal challenges, including penalties and interest.