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Query for composition withdrawal

HANMANT (AUDIT & ACCOUNT ASSISTANT) (121 Points)

04 August 2019

My Clients begining Business Shop (Manufacturer and Retailers) was in REGULAR GST No. GST Return were upto-date filed 31-03-2019. On 25th Mar 2019 we have OPT for Composition Return from April 2019, Later on 15th July 2019 we WITHDRAW from Composition to REGULAR. And than we have filed GST RETURN from April 2019 GSTR3B, GSTR1 (April 19 to June19) for Regular GST. AS SUCH AFTER WITHDRAWAL FROM COMPOSITION TO REGULAR WE HAVE RECEIVED EMAIL FROM GST AUTHORITY TO FILE ITC-01.

FOR US WHETHER IT IS COMPULSORY TO FILED ITC-01. AS WE WERE ALREADY HAVING REGULAR GST No. , AND ALSO WHILE LOGIN ID ALSO DO NOT DISPLAY THE DUE DATE FOR ITC-01.

THANKS IN ADVANCE.

VALUEABLE REPLY APPRECIATED.

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2 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 04 August 2019

kindly clarify :
1. when you shifted from Regular to Composition scheme from 1/4/2019 , How you can file 3B & GSTr1 for april-June 19 ??? since from 1/4/2019 you are supposed to be in ,Composit Scheme ....till you file withdrawal

HANMANT (AUDIT & ACCOUNT ASSISTANT) (121 Points)
Replied 04 August 2019

From begining only i.e. FY 2017-18 and FY 2018-19 we were Regular and all return are filed upto datee. On 25Mar2019 we opt for Composition wef 01/04/2019 but no Composition return file. In July2019 we realize as Manufacture Goods we sale through e-commerce opereator i.e. Swiggy, Zomato, Foodpanda etc, we have wrongly OPT Composition. So on 15/07/2019 we withdraw our Composition Scheme application wef 01/04/2019 and on 16/07/2019 after accepting GST Authority, we filed GST Regular Return wef 01/04/2019 i.e GSTR 3B for April, May and June 2019 and than GSTR1 for Q1 2019-20.

As after as on 15/07/2019 withdraw wef 01/04/2019 we have received GST mail to file ITC-01, As in FY 2017-18, 2018-19 and Current 2019-20 we are already filing as GST Regular Return. Question arise for filing of ITC-01.

Thanks in Advance

Valueable reply awaited.