Year 2020-21 GST Input

[KS Bhat]

Assessing officer disallowed ITC because of not showing in GSTR-2A

Can we go for appeal with certificate from supplier stating BtoC filled applicable tax paid no revenue loss for government with details

[KASTURI SETHI]

Yes. You must file appeal. There is a Board's circular No.183/15/2022-GST, dated 27-12-2022  for obtaining such certificate from the supplier. Also see Circular No.193/5/23-GST dated 17.7.23.

[Shilpi Jain]

As you have the certificate/declaration from supplier, it would be an easier case for you. Pls proceed for appeal

[KASTURI SETHI]

You can take the shelter of the following case law :- 

2023 (1) TMI 499 - KARNATAKA HIGH COURT - WIPRO LTD. Versus ASSISTANT COMMISSIONER OF CENTRAL TAXES, BENGALURU

 

[KALLESHAMURTHY MURTHY K.N.]

Dear Sir, 

It is a case for rectification. Where the supplier has issued a certificate for payment of tax under B2C and the authenticity of the certificate can be ascertained, any audit report or order passed would be a mistake apparent on record and is rectifiable u/s 161 accordingly subject to time barring limitation.

AI Summary

Input tax credit: supplier certificate can support an appeal against ITC disallowance when GSTR 2A omission occurs.
Disallowance of claimed Input Tax Credit for absence from GSTR 2A can be appealed using a supplier certificate declaring B2C treatment and tax payment, backed by Board circulars and supportive case law. If the certificate's authenticity is verifiable, the assessing officer's order may constitute a mistake apparent on record and be rectified under the statutory rectification mechanism, subject to limitation and procedural conditions.