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GSTR 3B AND GSTR 9C, Goods and Services Tax - GST |
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GSTR 3B AND GSTR 9C |
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My client received notice u/s 73 regarding short payment of tax Rs-1,72,990/- comprising of CGST and UPSGST. later reply has also been filed but it has not been considered and final order has been passed fixing demand of tax Rs-1,72,990 along with interest and penalty. the facts of the case is during the period 2017 18 GSTR-1 of Feb 2018 was filed by declaring O/S(outward supply) of Rs-10,19,398 and tax of Rs-1,72,990.00/- but due to technical glinch in GSTIN Portal GSTR-3B of Feb 2018 is filed with NIL, without claiming the ITC for the month of Feb 2018. later it has been rectified in GSTR-9 filied on 30/11/2018. these facts has been mention in the reply to notice u/s 73 but it has not been considered by the A.O. kindly advise to take grounds in the appeal. Posts / Replies Showing Replies 1 to 6 of 6 Records Page: 1
Take shelter of the following case laws 2023 (10) TMI 1331 - BOMBAY HIGH COURT - IMS SHIP MANAGEMENTS PVT. LTD. Versus STATE OF MAHARASHTRA 2023 (10) TMI 864 - TELANGANA HIGH COURT - BHUMANA RAMACHANDRA REDDY Versus UNION OF INDIA
Let me clarify that the notice has been issued u/s 73 for the month of feb 2018 on 25/07/2023 and the order is passed on 28/12/2023 therefore limitation to file appeal has not been expired. What i need to know is that rectification done in GSTR-9 is sustanable or not.
Appeal is the best recourse. See Section 161 and Rule 142 (7) for rectification. Every error is not rectifiable.
What I mean to say is that ITC and outward supply of Feb 2018 left to claim and report due to technical Glinch in GSTIN Portal, while filing the GSTR 3B. however it has been claimed and reported in GSTR 9 30/11/2018. My Question is that if the mistake has been rectified in GSTR 9 then ITC is allowed or not.
Dear Sir, It is not stated whether tax has been paid while filing GSTR-9 or 9C. Just because it is entered in GSTR-9 or 9C does not mean the tax was paid. In case of non-payment of tax in GSTR-3B, unpaid tax should be paid with interest while correcting in GSTR-9. No interest shall be payable if proper proof of technical fault is provided. If input tax is not claimed in GSTR-3B you may not get the benefit as per section 16(4). So you are liable to pay tax. For interest payable and ITC benefit your client has to get the remedy in the appeal only
GSTR-9 is an annual return which is more for reporting the transactions of the FY. Any tax liability to be paid (which was missed) identified at the time of preparing for annual return, has to be paid through DRC-03. No ITC can be claimed in GSTR-9 or GSTR-9C. If the amount is considerable seek to file a writ to bring out clearly the technical glitch due to which you could not file the returns and the fact that GST was a new law and at that time taxpayers were not aware of the nitty gritties of GSTR-9, etc. Facts and arguments would play a very important role in this case to know if there is a possibiity to get a relief. Page: 1 |
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