12 December 2021
Sir, my GSTIN was cancelled during Aug.2021 due to no-non filing of pending GST returns. On appeal, GSTIN was reallotted/revalidated during Dec.2021. The ITC on purchased received by me during Oct-Nov. has not been showing in GSTR 2A. Whether ITC of Oct & Nov. will not be allowed to me ?
13 December 2021
Depends from which date your cancellation was restored.If it from December then you can not take ITC for cancellation period and at the sametime you would not pay GST on your outward supply during cancellation period.
13 December 2021
Sir, GSTIN was cancelled w.e.f. 12.08.2021. I have already filed GSTR 3B & GSTR 1 for Aug.2021. In the meantime,I have already issued sales invoices (B2C) during Sept/Oct/Nov. Whether I should now file GSTR for these months after paying output without claiming ITC ? I have to file my upto GSTR now. Sir, please guide me what should I do ?
CAclubindia
