https://www.taxtmi.com/article/detailed?id=9321 The article examines a GST amnesty reducing late fees for specified GSTR 3B periods and questions whether taxpayers who already paid late fees should receive refunds. It focuses on whether input tax credit can still be claimed when returns for July 2017-March 2019 are filed late, considering the time bar in section 16(4). The author outlines that ITC entitlement requires recording the credit in books and furnishing the relevant return, and requests GST Council clarification on late ITC claims and retrospective refund of paid late fees. en-us Fri, 03 Jul 2020 08:19:51 +0530 Fri, 03 Jul 2020 08:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9321 The article examines a GST amnesty reducing late fees for specified GSTR 3B periods and questions whether taxpayers who already paid late fees should receive refunds. It focuses on whether input tax credit can still be claimed when returns for July 2017-March 2019 are filed late, considering the time bar in section 16(4). The author outlines that ITC entitlement requires recording the credit in books and furnishing the relevant return, and requests GST Council clarification on late ITC claims and retrospective refund of paid late fees. Articles Goods and Services Tax - GST Fri, 03 Jul 2020 08:19:51 +0530 https://www.taxtmi.com/article/detailed?id=9321