ITC AVAILMENT U/S 16 (4) FOR THE FY 2018-19 due date

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This query is : Resolved

MURARI PRASAD SAHU (Querist)

23 February 2024 Hello Sir,
I want to know that what is the maximum time limit to take ITC under GST 3B return for the FY 2018-19 as per sec 16(4) of GST Act,2017.
One show cause notice issued by the dept for the FY 2018-19, is that a Supplier had filed their GST 3B return for the month of Jan and Feb 2019 as on 10.01.2020 and taken ITC beyond of last date of claiming i.e 20.10.2019. The Department issued a SCN for the availment of ITC and charged to pay along with interest and penalty.

Kindly suggest and provide any suggestion to reply the SCN issued by the dept and any base ground to reply as if any extension in GST 3B return due date for the same period and any notification/circular to avail the ITC upto the date on which supplier filed the return as on 10.01.2020 for the FY 2018-19 ( Jan 19 and Feb 19 months).

Kindly provide our best suggestion in the favour of supplier point of view.

Thanking you,

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

01 March 2024 The various HCs have upheld the Constitutional validity of Sec 16(4) but recently the honorable SC has admitted SLP against the decision of Patna HC in Gobinda construction and also in Shanti motors case. You can mention these in your arguments.
You can also narrate the circumstances in which there was delay in filing 3B on time. It may be due to lack of adequate funds for discharging tax liability if any in those returns before the due date.

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