09 December 2023
Sir, My query is ---I filed GSTR 3B return for February,2020 & March,2020 on 2nd November,2020 & filed GSTR 9&9C returns before due date.In that case will rule 16(4)-(Inadmissible ITC) be effective or not. ITC should be reversal to the department or not. Is there any case law. Thanks
12 December 2023
16(4) will be applicable because you have filed GSTR-3B beyond 30th september for FY 19-20. At that time the time limit for claiming input tax credit was 30th september.
CAclubindia
