https://www.taxtmi.com/forum/issue?id=119564 ITC entitlement is governed by eligibility conditions and must be self assessed and claimed through the prescribed periodic return (GSTR 3B); annual returns are consolidative and cannot substitute for periodic self assessment. Filing nil GSTR 3B for a period typically forecloses ITC for that period unless a specific transitional provision allowing later claim is available and complied with. Filing nil returns may also attract proceedings for suppression, penalties, interest and rejection of ITC, leaving litigation or appeal as the primary remedy when eligibility is disputed. en-us Mon, 03 Feb 2025 12:59:54 +0530 Tue, 11 Feb 2025 11:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119564 ITC entitlement is governed by eligibility conditions and must be self assessed and claimed through the prescribed periodic return (GSTR 3B); annual returns are consolidative and cannot substitute for periodic self assessment. Filing nil GSTR 3B for a period typically forecloses ITC for that period unless a specific transitional provision allowing later claim is available and complied with. Filing nil returns may also attract proceedings for suppression, penalties, interest and rejection of ITC, leaving litigation or appeal as the primary remedy when eligibility is disputed. Discussion-Forum GST Mon, 03 Feb 2025 12:59:54 +0530 https://www.taxtmi.com/forum/issue?id=119564