REPLY TO SCN RECIEVED UNDER RULE 16(4)


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Quick Summary
This discussion addresses a query about replying to a Show Cause Notice (SCN) received under Rule 16(4) of GST, where the department is demanding reversal of Input Tax Credit (ITC) and interest due to late filing of the March 2019 return. While High Courts have upheld the constitutional validity of Section 16(4), potentially limiting legal recourse, advice is given to reply via the 'REGISTRATION/APPLICATION FOR FILLING CLARIFICATION' portal.

29 December 2023 I HAVE FILED MY MARCH 2019 RETURN LATE ON 3RD DEC 2019 NOW THE DEPARTMENT IS ASKING ME TO REVERSE THE ITC AND PAY INTEREST WHICH IS HUGE

HOW SHOULD I REPLY CAN I GET ANY FORMAT TO REPLY

30 December 2023 Department is disallowing ITC under section 16(4). The problem is that even the High Courts like AP, Patna and recently Calcutta HC has upheld the Constitutional validity of section 16(4) so as of now there is no legal remedy seems to be available.

14 January 2024 You can reply to the notice by going to REGISTRATION/APPLICATION FOR FILLING CLARIFICATION


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