https://www.taxtmi.com/forum/issue?id=115969 Notice demands reversal and payment of un due input tax credit allegedly availed during 2018-19, with interest, under the CGST reversal provision. The taxpayer delayed filing GSTR 3B returns and later made bulk payments in December 2019 using credit and cash. Respondents advise that credit entitlement was subject to the statutory cut off tied to return filing, the late claims are time barred, financial hardship is not an excuse, and the taxpayer is obliged to reverse the un due credits and pay interest as per the notice. en-us Mon, 03 Feb 2020 17:07:49 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115969 Notice demands reversal and payment of un due input tax credit allegedly availed during 2018-19, with interest, under the CGST reversal provision. The taxpayer delayed filing GSTR 3B returns and later made bulk payments in December 2019 using credit and cash. Respondents advise that credit entitlement was subject to the statutory cut off tied to return filing, the late claims are time barred, financial hardship is not an excuse, and the taxpayer is obliged to reverse the un due credits and pay interest as per the notice. Discussion-Forum GST Mon, 03 Feb 2020 17:07:49 +0530 https://www.taxtmi.com/forum/issue?id=115969