Notice issued by department ITC claimed after the last date of availment of ITC as per section 16(4) of
RGST/CGST Act, 2017,
Tax period 2018-2019 month Nov.2019 GSTR-3B return filed on 30 July 2020 hence department say violation of provisions of section
16(4), therefore, ITC amounting to Rs. ...is not allowing the ITC and demanding tax recovery in cash with interest. Experts are requested to please keep their side whether this itc will have to be deposited.
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