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Received notice under sec 39

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NIKUNJ VADHAR

30 Points Posted on 01 March 2023

I have received notice for input after due date, as my GSTNO got suspended at that , I have filled return on 12/11/19 and input which I have claimed was of January.
please let me know how to make correspondence for the same

Replies (3)

Quick Summary

This discussion addresses a situation where a GST notice under Section 39 was received for claiming input tax credit (ITC) after the due date. The user claimed ITC from January 2019 on a return filed on 12/11/2019, after their GST number was suspended. While one expert suggests the ITC should have been claimed by September 2019 and needs reversal with interest, another clarifies that if the ITC was taken within the time limit (January 2019) but the return was filed late, the ITC can still be claimed. The user is seeking clarification on which section allows this.

CA Sorav Gupta

Chartered Accountant

1005 Points Posted on 01 March 2023

The input of Jan- 19 should have been claimed latest by the due date of GSTR- 3B of Sep 2019. Since, you have availed the input after the due date, therefore the same needs to be reversed along with 24% interest p.a.

Obtain the assistance of any CA for the drafting of the reply and ascertainment of tax liability to minimize the tax demand.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)