Time Period of February, 2020 to August, 2020 to be considered cumulatively for availing GST Credit under Rule 36(4) of the CGST Rules

Last updated: 26 October 2023

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Quick Summary

The Allahabad High Court has ruled that for the period of February 2020 to August 2020, businesses can claim Goods and Services Tax (GST) Input Tax Credit (ITC) cumulatively under Rule 36(4) of the CGST Rules. This means the 10% limit for un-uploaded invoices should be calculated across the entire period, not month-by-month. The court quashed a previous demand against M/s. Vivo Mobile India Private Ltd. and ordered the refund of wrongly recovered tax amounts with interest.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule 36(4) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules"), the time period of February 2020 to August, 2020 would be considered cumulatively for calculating the amount of eligible Input Tax Credit ("ITC") for the invoices or debit notes, details of which has not been furnished, prescribing a limit of 10 per cent of the eligible ITC, pertaining to invoices or debit notes furnished by the supplier.

Citation :
Writ Tax No. 433 of 2021 dated September 5, 2023

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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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