Regarding availment of ITC after due date of furnishing return under section 39 and discrepancy between supplies made through e-commerce operators and that reported by such suppliers in their GSTR-3B.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) ACCT/GST/2017/5414 Dated: 18.02.2020 All Joint Commissioners (Adm.), Commercial Taxes Department, Subject :- Regarding availment of ITC after due date of furnishing return under section 39 and discrepancy between supplies made through e-commerce operators and that reported by such suppliers in their GSTR-3B. As per the provisions of section 16(4) of RGST Act, 2017, a registered pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of goods which has been availed on the basis of bill of entry by making an entry in table 4(A)(1) in FORM GSTR-3B was available. Therefore, if a registered person filed any return in respect of the last two financial years (July 2017 to March 2018 and 2018-19) after the due dates as mentioned above, any credit availed was not available to them. Hence, such credit is not available. It has a....