availibility Input tax credit as per GSTR-3B

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....vailibility Input tax credit as per GSTR-3B<br> Query (Issue) Started By: - shivashankar mr Dated:- 6-10-2025 Last Reply Date:- 8-10-2025 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Purchases made & Input tax availed in GSTR-3B as per books. Which is not reflected in GSTR-2B can be disallowed from Department ?. any judgement in favour of trader. Reply By KASTURI SETHI: The Reply: Wh....

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....at is the period involved&nbsp; ? Reply By Sadanand Bulbule: The Reply: Yes - they can issue a show-cause / demand if they believe statutory conditions (Section-16) are not satisfied, or supplier hasn't paid tax / filed returns. But courts have protected bona fide buyers where: a) buyer has genuine invoices, evidence of payment (bank transfers), receipt of goods/services; (b) supplier's def....

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....ault or mismatch was for reasons beyond buyer's control; and (c) revenue did not carry out a proper supplier-side investigation before reversing the buyer's credit. Refer: Supreme Court SLP judgement in Assistant Commissioner of State Tax, Ballygunge Vs. Suncraft&nbsp; Energy Pvt Ltd. -&nbsp;2023 (12) TMI 739 - SC Order Non reflection of supplies in GSTR-2A or 2B itself cannot be sole reason t....

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....o deny ITC benefit, unless truth is found out. Reply By KASTURI SETHI: The Reply: Dear Sir Ji, The judgement of Supreme Court in the case of Suncraft Energy - 2023 (12) TMI 739 - SC Order refers to GSTR-2A and NOT GSTR-2B. Both returns have different dates of enforcement. GSTR-2A was enforced w.e.f. 9.10.2019 vide Notification No. 40/19-CT dated 09.10.2019 and GSTR-2B was enforced w.e.f. 1.10.2....

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....022. Refer Rules 60(7) and 36(4) as amended. Hence the period is the most crucial here in order to place reliance upon the above referred judgement. Reply By Sadanand Bulbule: The Reply: Dear Sirji Absolutely I go with your analysis.&nbsp; Querists need to disclose full facts to get correct reply.&nbsp; Reply By Ganeshan Kalyani: The Reply: Officer will go by rule and deny the credit. At hi....

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....gher forum you may get relief. Reply By KASTURI SETHI: The Reply: Dear Sir Ji, Highly thankful to you for your concurrence.&nbsp; Reply By KASTURI SETHI: The Reply: Yes, Sir. Statutory records are very much basis of availing ITC. If the transactions are genuine with documentary evidence, relief on merits is possible at the First Appellate Authority or GSTAT etc. The querist must fight for&nbs....

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....p; fair justice.<br> Discussion Forum - Knowledge Sharing ....