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

Input tax credit through returns: ITC claim limited to GSTR 3B; filing nil returns can bar credit and invite suppression proceedings.
ITC entitlement is governed by eligibility conditions and must be self assessed and claimed through the prescribed periodic return (GSTR 3B); annual returns are consolidative and cannot substitute for periodic self assessment. Filing nil GSTR 3B for a period typically forecloses ITC for that period unless a specific transitional provision allowing later claim is available and complied with. Filing nil returns may also attract proceedings for suppression, penalties, interest and rejection of ITC, leaving litigation or appeal as the primary remedy when eligibility is disputed.