TaxTMI 
TaxTMI 
GSTR 3B for the FY 2020-21 was filed on 31 March 2022. Now department is raising concern over availment of ITC as the same has been availed beyond time prescribed in section 16(4) and 16(5). Guidance required regarding fight with the department over the said issue.
ITC availed after time limit prescribed as per section 16(4)
22 May 2025 
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Time bar for Input Tax Credit: late claims risk denial, but may be contested with supplier payment proof and matching returns.
Claims for Input Tax Credit filed after the prescribed filing deadline are technically time barred and liable to disallowance; defenses should centre on documentary proof that the supplier paid the tax, matching entries in returns, evidence of genuine transactions, and any notification based or administrative extensions creating ambiguity, presented in a detailed representation to contest the disallowance. (AI Summary)
Claims for Input Tax Credit filed after the prescribed filing deadline are technically time barred and liable to disallowance; defenses should centre on documentary proof that the supplier paid the tax, matching entries in returns, evidence of genuine transactions, and any notification based or administrative extensions creating ambiguity, presented in a detailed representation to contest the disallowance. (AI Summary)