ANNUAL RETURN ITC AVAILABLE AS PER 2A

Mr. Muralidoss

ITC cannot be claimed through GSTR 9 Annual return, although any additional liability can be disclosed and discharged along with interest. 

There are some court rulings (predominantly) with reference to not transferring TRAN credit into GST where time limit mentioned has been foregone. It would be risky, to take such credit along can be disputed. 

Thank you  very much sir,

The time limit is already gone. actually 2018 september changed once to 2019 march .Any extension to avail that itc or not also know.

Bcoz earlier we are not filed one closed business gstr 10, they notice to pay 10000/- penalty

now they extend to file upto 2020 december.

Sir, In this condition we have to pay the difference with 18% tax right?

 If we failed to file can we have to  file the appeal for this can or not?