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

Last updated: 14 September 2021
Quick Summary
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

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 217
Share Report Abuse
Comments


Recent Judgments :

  1. Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection
  2. Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established
  3. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  4. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  5. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  6. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  7. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  8. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  9. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  10. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member ARCHANAARCHANAPro Member CA.Pinank Arvindbhai ShahCA.Pinank Arvindbhai ShahPro Member sinu kuriansinu kurianPro Member Jai SolankiJai SolankiPro Member prasanta kumar pandaprasanta kumar panda
Subscribe to Pro
Join an elite circle of professionals

Browse by Category