TaxTMI 
TaxTMI 
ITC ALLOWABLE OR NOT..
X X X X Extracts X X X X
X X X X Extracts X X X X
....TC ALLOWABLE OR NOT..<br> Query (Issue) Started By: - BARUN MUKHERJEE Dated:- 28-3-2025 Last Reply Date:- 30-3-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Respected experts, ITC was claimed by the recipient for the month of Jan'19 within due time as per Section 16(4). The supplier was filed their GSTR-3B timely and paid the tax accordingly.. but unfortunately they were not fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....led their GSTR 1 for that said month timely and filed that GSTR-1 belatedly on 02.02.25. Is the recipient is liable to reverse those ITC..? Reply By KASTURI SETHI: The Reply: The buyer is not at fault. The buyer/recipient must not suffer due to supplier's fault. The department may issue SCN but the case is worth contesting and also worth decision in favour of the buyer. There are so ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ny judgements of High Courts in favour of the buyer.in this situation. Reply By BARUN MUKHERJEE: The Reply: Thank u sir...kindly highlighted some judgements regarding GSTR 1 related issues.. Reply By KASTURI SETHI: The Reply: O.K. I shall post at the earliest. Reply By Shilpi Jain: The Reply: Also get a declaration from the supplier or a certificate from his CA (depen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ding on amount involved), that payment of tax has been made by what date and that there is a delay in GSTR-1 only. This should also help u to a great extent in your case. Before getting directly into only the legal aspects, every case should have facts established strongly and without any dispute. This will ensure 90% of your battle is won with the department.<br> Discussion Forum - Knowledge Sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aring ....