ITC cannot be denied when FORM GSTR-2 was not notified

ITC cannot be denied when FORM GSTR-2 was not notified https://www.taxtmi.com/article/detailed?id=12213 Where FORM GSTR-2 was not notified and the GSTN lacked a mechanism to file incomplete or zero-tax FORM GSTR-3B, taxpayers who maintained purchase records and claimed ITC in books could not be denied credit solely for the absence of an electronic filing option. Administrative authorities must permit manual filing and accept belated returns to enable assessment of self-assessed ITC when returns are otherwise in order and compliant with law. en-us Fri, 12 Jan 2024 10:07:28 +0530 Fri, 12 Jan 2024 10:07:28 +0530 TaxTMI RSS Generator ITC cannot be denied when FORM GSTR-2 was not notified https://www.taxtmi.com/article/detailed?id=12213 Where FORM GSTR-2 was not notified and the GSTN lacked a mechanism to file incomplete or zero-tax FORM GSTR-3B, taxpayers who maintained purchase records and claimed ITC in books could not be denied credit solely for the absence of an electronic filing option. Administrative authorities must permit manual filing and accept belated returns to enable assessment of self-assessed ITC when returns are otherwise in order and compliant with law. Articles Goods and Services Tax - GST Fri, 12 Jan 2024 10:07:28 +0530 https://www.taxtmi.com/article/detailed?id=12213