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

AI Summary

Tax Credit Denied: Supplier's Certificate Can Restore Input Tax Claim Under GST Section 161 with Proper Documentation A taxpayer's input tax credit was disallowed by the assessing officer due to non-appearance in GSTR-2A. The forum suggests filing an appeal with a supplier's certificate confirming tax payment under B2C, referencing specific GST circulars and a Karnataka High Court case. The certificate can potentially rectify the order under section 161, subject to time limitations.