Gstr 9 and itc

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This discussion addresses a taxpayer's concern about claiming Input Tax Credit (ITC) for FY 2019-20 in FY 2020-21, despite not filing annual returns for either year. The Assessing Officer (AO) has raised a demand for tax, penalty, and interest due to this. The consensus is that ITC allowability is generally not linked to filing the annual return (GSTR 9). The advice given is to contest the AO's demand by filing a defence, rather than making the payment, and to consult a CA or lawyer for filing the appeal (APL 01 form).

rishabh bhatia

rishabh bhatia (Querist)

17 February 2025 Sir for FY 2020-21 I claimed itc related to fy 2019-20. There is difference arise in itc for FY 2020-21 for rs 4000
I not field annual return for FY 2019-20 and FY 2020-21 because it is optional for us
Now issue is AO is not satisfied with our claim to carry forward ITC and AO issued demand order against us claiming 4000 tax and 20000 penalty and 3000 int total 27000.
1)My concern is kya itc ek year ka next yr mai nhi le sakte yadi annual return nhi file ki hai
2)AO k 27000 k demand mai kya full payment krna padega

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)

17 February 2025 No you dont have to pay. You submit your defense against department notice. It shall easily be dropped. Allowability of ITC has by far no link with filing of Annual return.

rishabh bhatia

rishabh bhatia (Querist)

18 February 2025 Sir can anyone give me format how to file APL 01 form in this regard
How I put my matter in apl 01

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)

19 February 2025 Apl 01;-that is appeal need to carefully filed. I would suggest to consult ur CA or lawyer

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 Sec 16(5), inserted retrospectively from 1-7-2017, allows ITC for FY 2017-18 to 2020-21 in any GSTR-3B filed up to 30-11-2021, so FY 2019-20 ITC taken in an FY 2020-21 return filed by that date cannot be denied as time-barred; also, penalty under Sec 73 is 10% of tax or ₹10,000, whichever is higher, not ₹20,000.

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