ITC Availed after prescribed date in GST According to Section 16(4)


This query is : Resolved 

Quick Summary
This discussion addresses claiming Input Tax Credit (ITC) under GST after the prescribed due date, specifically concerning Section 16(4) of the GST Act. The general consensus is that such claims are invalid as per current law, leading to notices for reversal. However, it's noted that a pending Supreme Court case (Shanti Motors) might offer potential relief, and this could be referenced in responses to such notices.

(Querist)
29 May 2024 I filed my March 2019 return in January 2021 and claimed ITC then. Now I have been issued a notice and I have been asked to return the ITC. Can I get any relief in this regard?

29 May 2024 No, as per law you availed after due date. so scn is valid

31 May 2024 Pending SLP before the honorable SC in shanti motors case against judgment of Patna HC regarding Constitutional validity of section 16(4) may be referred in the reply.


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