Constitutionality of time limit for claiming ITC under section 16(4) of the CGST Act is not ultra virus

Last updated: 28 July 2023
Quick Summary
The Andhra Pradesh High Court has ruled that the time limit for claiming Input Tax Credit (ITC) under Section 16(4) of the CGST Act is constitutional and does not violate fundamental rights. The court clarified that accepting GSTR-3B returns with a late fee does not waive the deadline for ITC claims. Both Section 16(2) and 16(4) of the CGST Act operate independently, meaning fulfilling the conditions in 16(2) does not negate the time restriction in 16(4).

Court :
And

Brief :
The Hon'ble Andhra Pradesh High Court in ThirumalakondaPlywoods v. The Assistant Commissioner [W.P.No.24235 of 2022 dated July 18, 2023] held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming Input Tax Credit ("ITC") beyond the period specified under section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P.No.24235 of 2022 dated July 18, 2023

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Bimal Jain
Published in GST
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