TaxTMI 
TaxTMI 
Year 2020-21 GST Input
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....ear 2020-21 GST Input<br> Query (Issue) Started By: - KS Bhat Dated:- 14-3-2025 Last Reply Date:- 9-4-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Assessing officer disallowed ITC beca....
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....use of not showing in GSTR-2A Can we go for appeal with certificate from supplier stating BtoC filled applicable tax paid no revenue loss for government with details Reply By KASTURI SETHI: The Repl....
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....y: Yes. You must file appeal. There is a Board's circular No.183/15/2022-GST, dated 27-12-2022 for obtaining such certificate from the supplier. Also see Circular No.193/5/23-GST dated....
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.... 17.7.23. Reply By Shilpi Jain: The Reply: As you have the certificate/declaration from supplier, it would be an easier case for you. Pls proceed for appeal Reply By KASTURI SETHI: The Reply: You ....
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....can take the shelter of the following case law :- 2023 (1) TMI 499 - KARNATAKA HIGH COURT - WIPRO LTD. Versus ASSISTANT COMMISSIONER OF CENTRAL TAXES, BENGALURU Reply By KALLESHAM....
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....URTHY MURTHY: The Reply: Dear Sir, It is a case for rectification. Where the supplier has issued a certificate for payment of tax under B2C and the authenticity of the certificate can be ascer....
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....tained, any audit report or order passed would be a mistake apparent on record and is rectifiable u/s 161 accordingly subject to time barring limitation.<br> Discussion Forum - Knowledge Sharing ....