TaxTMI 
TaxTMI 
TaxTMI 
FY 2021-22 ITC EXCESS CLAIMED SUPPLIER NOT FILLED IN GSTR-1
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....Y 2021-22 ITC EXCESS CLAIMED SUPPLIER NOT FILLED IN GSTR-1<br> Query (Issue) Started By: - DURAI RAJ Dated:- 29-7-2025 Last Reply Date:- 31-7-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>You have availed excess ITC in GSTR-3B as compared to the tax declared by your suppliers in their GSTR-1 DRC-01 Notice how we have claimed ITC Based on Available purchase bills how to re....
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....ctify this notice Reply By Sadanand Bulbule: The Reply: At the outset, proper reconciliation between GSTR-3B & GSTR-2A/2B is required to double check the facts. Despite If you have wrongfully utilised excess ITC, then it should be reversed along with interest under Section 50[3] of the Act. Alternatively, if it is the fault of the supplier but you have valid documentation, you may argue for leni....
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....ency. Lawful ITC cannot be disallowed. Reply By Shilpi Jain: The Reply: Query not very clear. Also period of dispute not mentinoed. Reply By Harshaditya Kabra: The Reply: Section 16(2)(c) Compliance Challenge The core issue lies in Section 16(2)(c) of the CGST Act, which requires that "tax charged in respect of supply has been actually paid to the government by the supplier". Howe....
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....ver, several High Court judgments have provided relief to genuine taxpayers in similar situations: Favorable Legal Precedents: * Bharat Aluminium Company Ltd. v. Union of India (2024 (5) TMI 258 - CHHATTISGARH HIGH COURT): ITC cannot be denied solely because seller didnt upload invoices timely Reply By Sadanand Bulbule: The Reply: 2025 (6) TMI 116 - ALLAHABAD HIGH COURT - M/s R.T. Info....
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....tech Versus Additional Commissioner Grade 2 And 2 Others<br> Discussion Forum - Knowledge Sharing ....