https://www.taxtmi.com/forum/issue?id=116047 Input tax credit entitlement is disputed where ITC was claimed in GSTR 3B filed after the statutory due date and GSTR 1 was filed belatedly; the core question is whether GSTR 3B claim suffices or the department can require reversal. Commentary notes administrative practice of seeking reversal and interest, practitioner insistence that reversal must follow formal show cause procedure, and references to assessment intimations and Rule 142(1A), while observing the mandatory character of statutory conditions for ITC. en-us Sat, 22 Feb 2020 12:23:40 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116047 Input tax credit entitlement is disputed where ITC was claimed in GSTR 3B filed after the statutory due date and GSTR 1 was filed belatedly; the core question is whether GSTR 3B claim suffices or the department can require reversal. Commentary notes administrative practice of seeking reversal and interest, practitioner insistence that reversal must follow formal show cause procedure, and references to assessment intimations and Rule 142(1A), while observing the mandatory character of statutory conditions for ITC. Discussion-Forum GST Sat, 22 Feb 2020 12:23:40 +0530 https://www.taxtmi.com/forum/issue?id=116047