https://www.taxtmi.com/forum/issue?id=119446 Issue whether ITC claimed for FY 2019-20 after the due date but before the taxpayer's cutoff can be regularised under the GST amnesty scheme where the department issued an assessment/demand in Form GST DRC-07 (order dated 27.08.2024). Guidance cited includes recent Madras High Court decisions and CBIC Circular 237/31/2024 GST, which bear on eligibility, temporal cutoffs, and the interaction between administrative amnesty and assessment proceedings. en-us Fri, 06 Dec 2024 20:30:21 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119446 Issue whether ITC claimed for FY 2019-20 after the due date but before the taxpayer's cutoff can be regularised under the GST amnesty scheme where the department issued an assessment/demand in Form GST DRC-07 (order dated 27.08.2024). Guidance cited includes recent Madras High Court decisions and CBIC Circular 237/31/2024 GST, which bear on eligibility, temporal cutoffs, and the interaction between administrative amnesty and assessment proceedings. Discussion-Forum GST Fri, 06 Dec 2024 20:30:21 +0530 https://www.taxtmi.com/forum/issue?id=119446