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If your GST registration has been cancelled and you haven't filed returns since February 2020, you can still claim input tax credit (ITC) based on your GSTR-2A. You'll need to file all pending returns first. After that, you have 90 days from the cancellation date to apply for revocation of the cancellation. Once this is done, you can claim ITC as per your GSTR-2A.

MAKARAND DAMLE

MAKARAND DAMLE (Querist)
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16 July 2021 Assessee has not filed GST returns from Feb 20 and certificate of registration is cancelled

My question is when registration certificate is revoked and GST returns are filed whether assessee can claim input tax credit based on GSTR 2A for respective months

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 July 2021 Yes, you can claim such ITC.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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18 July 2021 Revocation for cancellation of registration can be filed within 90 days from cancellation after filing all pending returns.

You can claim ITC as per 2A

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