Regarding availment of ITC after due date of furnishing return under section 39 and discrepancy between supplies made through e-commerce operators and that reported by such suppliers in their GSTR-3B.

Regarding availment of ITC after due date of furnishing return under section 39 and discrepancy between supplies made through e-commerce operators and that reported by such suppliers in their GSTR-3B. https://www.taxtmi.com/circulars?id=70755 Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74. en-us Tue, 18 Feb 2020 00:00:00 +0530 Tue, 11 Aug 2026 16:17:00 +0530 TaxTMI RSS Generator Regarding availment of ITC after due date of furnishing return under section 39 and discrepancy between supplies made through e-commerce operators and that reported by such suppliers in their GSTR-3B. https://www.taxtmi.com/circulars?id=70755 Input tax credit under section 16(4) of the RGST Act, 2017 is unavailable where returns for the specified periods are filed after the applicable deadline for claiming credit. For financial year 2018-19, the stated deadline was 20 October 2019. IGST paid on imported goods, claimed on the basis of a bill of entry through Table 4(A)(1) of FORM GSTR-3B, remained available. Short reporting identified through discrepancies between GSTR-8 and GSTR-3B requires proceedings under sections 73 or 74. Circulars GST - States Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70755