a GST no was cancelled in April 2018 and the no was restored by filing appeal in Dec 2020 can ITC for the year 2018-19 be claimed in GSTR 3B return which are filed beyond the due date of claiming ITC
Replies (6)
Quick Summary
This discussion explores whether Input Tax Credit (ITC) for the financial year 2018-19 can be claimed in a GSTR 3B return filed beyond the usual deadline, especially when a GST number was cancelled and later restored. While the general consensus suggests it's not permissible under a plain reading of the law, some argue that exceptional circumstances might justify taking the ITC and fighting the case in court. Further discussion points include the reasons for the GST cancellation and restoration process.
but if it was me then i would take itc and again fight for the same in court. exceptional circumstance of this case justifies taking itc after due date.