ITC should be allowable on Invoices, not furnished in FORM GSTR-1 by Suppliers

Last updated: 14 September 2021

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The West Bengal Authority of Advance Ruling (WB AAR) has ruled that Eastern Coalfields Ltd. cannot claim Input Tax Credit (ITC) on invoices where the supplier, M/s. Gayatri Projects Ltd., belatedly paid the tax. The applicant had availed ITC despite the supplier not uploading the requisite details in their GSTR-1 for the relevant periods. The WB AAR found this to be a violation of Rule 36(4) of the CGST Rules, which restricts ITC claims when supplier details are not furnished.

Court :
WBAAR

Brief :
In Eastern Coalfields Ltd [Order No. 07/WBAAR/2021-22 dated 08 September, 2021], Eastern Coalfields Ltd. ("the Applicant") has sought an advance ruling on the issue whether he is entitled for GST Input Tax Credit ("ITC") already claimed by him on the invoices raised by M/S. Gayatri Projects Ltd. for the period of January to March, 2020 for which M/S. Gayatri Projects Ltd. ("the Supplier") has belatedly paid the tax charged in respect of such supply to the Government.

Citation :
Order No. 07/WBAAR/2021-22 dated 08 September, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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