TaxTMI 
TaxTMI 
2022 (6) TMI 1077
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.... Circular No.125/44/2019- GST, wherein paragraph No.2.3 clarified as follows: " 2.3.In view of the difficulties being faced by the claimants of refund, it has been decided that the refund claim shall be accompanied by a print-out of Form GSTR-2A of the claimant for the relevant period for which the refund is claimed. The proper officer shall rely upon Form GSTR-2A as an evidence of the accountal of the supply by the corresponding supplier in relation to which the input tax credit has been availed by the claimant. It may be noted that there may be situations in which Form GSTR-2A may not contain the details of all the invoices relating to the input tax credit availed, possibly because the supplier's Form GSTR-1 was delayed or not filed. In such situations, the proper officer may call for the hard copies of such invoices if he deems it necessary for the examination of the claim for refund. It is emphasized that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in Form GSTR-2A of the relevant period submitted by the claimant." 3. The learned counsel for the petitioner has also placed reliance on t....
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....oaded by the applicant along with the application in Form GST RFD 01. It is emphasized that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are available in Form GSTR-2A of the relevant period uploaded by the applicant.'' 5. The learned counsel for the petitioner further submits that by another press release on 04.03.2018, it has been clarified as under:- (iv)No automatic reversal of credit: There shall not be any automatic reversal of input tax credit from buyer on non-payment of tax by the seller. In case of default in payment of tax by the seller, recovery shall be made from the seller however reversal of credit from buyer shall also be an option available with the revenue authorities to address exceptional situations like missing dealer, closure of business by supplier of supplier not having adequate assets etc. 6. It is therefore submitted that credit availed on the strength of invoices issued by the supplier under the provisions of the Goods and Service Tax Act, 2017 cannot be denied as input tax credit was availed on the strength of the invoices on which tax charged by the supplier of the pet....
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....ween the datas captured by the department in their web-portal and the credit availed by the dealers while in terms of relevant returns under the TNVAT Act, 2006 read with 2007 rules and that the issue was finally resolved by this Court in case of JKM Graphics Solutions Pvt., Ltd., Vs Commercial Tax Officer, Vepery Assessment Circle, Chennai, (2017) 99 VST 343 (Mad). 13. The learned counsel for the petitioner has also brought to the notice of this Court to a recent clarification of the Secretary to the Commercial Department, dated 24.02.2021 Circular No.5 of 2021 by the Commissioner of Commercial Taxes. 14. The learned counsel for the petitioner also submitted that Section 42 of the CGST has not been fully implemented and therefore the impugned orders cannot be sustained. 15. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. I have also perused the circulars cited by the learned counsel for the petitioner. 16. The petitioner has challenged the impugned order demanding a sum of Rs.17,53,171 /-being the difference in the ITC availed in Form GSTR-3B which was auto populated in Form G....
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....GSTR-1A. Form GSTR-1 is required to be amended by the supplier under Sub Rule 4 to Rule 59 of the CGST Rules to the extent of modification. Sub Rule 4 to Rule 59 of the CGST Rules reads as under: "(4) The details of inward supplies added, corrected or deleted by the recipient in his Form GSTR-2 under Section 38 or Form GSTR-4 or Form GSTR-6 under Section 39 shall be made available to the supplier electronically in Form GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and Form GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him." 25. The correction in Form GSTR-1 by supplier is to be automatically reflected in Form GSTR-3B at the recipient end. Thus, the final credit that can be availed by a recipient will depend on the acceptance of information supplied by recipient in Form GSTR-1A to the supplier. 26. In case, the suppliers accepts the same information in GSTR-3B will have to get automatically auto populated on the output tax paid by the supplier on the supply to the recipient. Thus, the system is fool proof and leaves no scope for any confusion. 27. ....