AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
DELAY IN REFLECTING IN GSTR-2A (FY 2019-20)
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....ELAY IN REFLECTING IN GSTR-2A (FY 2019-20)<br> Query (Issue) Started By: - NAMAN DOKANIA Dated:- 7-6-2024 Last Reply Date:- 13-6-2024 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>An assessee availed ITC in Dec 2019 to March 2020, whcih was not reflecting in GSTR-2A at the time of filing of GSTR-3B, but post filing of the same i.e in the month of May to August 2020, the same was appearin....
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....g in GSTR-2A of FY 2019-20, i.e. the GSTR-1 & GSTR-3B was filed late by supplier. Department disallowed the credit as per Section 16(2)(c) of the CGST Act, 2017. I asked the department to take interest for early availment of credit, but they are of the apprehension that ITC was not eligible to be taken in FY 2019-20, hence you are required to reverse it, and you were required to taken ITC in next....
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.... FY i.e. 2020-21, which now the time has lapsed. What is the recourse to it? Reply By Shilpi Jain: The Reply: The conditions mentioned in section 16 need not be fulfilled before taking credit. The requirement of payment of tax by supplier, the requirement of filling returns, etc. Hence a view can be taken that all conditions need not be such that they have to be fulfilled before taking cred....
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....it. Though this is a matter which will finally be settled in courts considering the way the department is functioning in today's Times. Reply By KASTURI SETHI: The Reply: In such a situation, SCN is certain. However, relief (justice) is possible through litigation only. There is no other way-out. By the time SCN is adjudicated, you may come by some case law in your favour. Reply By Shilpi....
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.... Jain: The Reply: Pls have a look at the decision of Kerala HC in the case of M. Trade Links [2024 (6) TMI 288 - KERALA HIGH COURT] where time limit up to 30th Nov is applicable retrospectively from 2017-18. See if this can be of any use in your case.<br> Discussion Forum - Knowledge Sharing ....