AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Auto populated ITC in Annual Return colmn 8A
X X X X Extracts X X X X
X X X X Extracts X X X X
....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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wledge Sharing ....