TaxTMI 
TaxTMI 
Auto populated ITC in Annual Return colmn 8A
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....uto populated ITC in Annual Return colmn 8A<br> Query (Issue) Started By: - Sudhir Kumar Dated:- 26-6-2024 Last Reply Date:- 27-6-2024 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>One of my....
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.... client has been served a notice with the issue of excess availment of Input Tax Credit for the period 2018-19. The GSTR-2A of the tax-payer reflecting ITC of Rs.9407542/- while the 8A column of annua....
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....l return GSTR-9 reflect an ITC of Rs. 10066878/-. The department has taken the ITC available in 2A for calculating differences in ITC availed and ITC available. While considering the ITC in 8A of GSTR....
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....-9 there is no differences found. How to reply to the show cause notice issued? Reply By Shilpi Jain: The Reply: Bring out this fact and mention that there is no excess availment. Additionally, bri....
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....ng out grounds regarding GSTR-2A not relevant for availing of credit for 2018-19, the rule itself was existent from Oct '19. Reply By KASTURI SETHI: The Reply: cnt has to justify his correct av....
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....ailment of ITC with the books of account maintained. The books of account are a statutory records and hence the department cannot deny ITC. You can take shelter of the following High Court judgement.....
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.... The period involved is prior to the introduction of GSTR-2A MAKHAN LAL SARKAR Versus ASSISTANT COMMISSIONER OF REVENUE, STATE TAX - 2023 (9) TMI 1357 - CALCUTTA HIGH COURT<br> Discussion Forum - Kno....
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