ITC disallowance
This query is : Resolved
nitin gulati
(Querist)
05 January 2024
Sir
Case open u/s 73 for FY-2018-19. Officer disallowing ITC claimed GST-3B by recipient in Mar-2019 and other conditions satisfied as per sec-16 ,on the ground
That supplier has filed GST-1 LATE In the month of Sep-20 .
Invoices although appearing in GST-2A of FY-2018-19 and supplier also filed GST-3B
Kindly advise
1.Is officer right in disallowing ITC and under which clause of Sec 16 he can do so.
Thanks
Case open u/s 73 for FY-2018-19. Officer disallowing ITC claimed GST-3B by recipient in Mar-2019 and other conditions satisfied as per sec-16 ,on the ground
That supplier has filed GST-1 LATE In the month of Sep-20 .
Invoices although appearing in GST-2A of FY-2018-19 and supplier also filed GST-3B
Kindly advise
1.Is officer right in disallowing ITC and under which clause of Sec 16 he can do so.
Thanks
06 January 2024
section 16(4) not applicable here if you have claimed the ITC for march 2019 within time and only supplier has filed GSTR-1 late in the month of september 2020.
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