Dear experts I need clarification and notification for below mentioned query.
one of my client was running pharmacy retail business registered Gst registration under regular scheme in the year 2017 and later he shifted to composition scheme after completion of 2018 March & for financial year 2017-18 he was not filled 3b and gstr1.While filing annual returns we came to know that fy 2017-18 returns are pending for filing annual return or 4a return and later we filled by claiming input tax credit with late fees and now dept send notice under not eligible itc under section 16(4).we claimed itc same period.please clarify
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