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Input Tax credit, Goods and Services Tax - GST

Issue Id: - 114609
Dated: 11-2-2019
By:- Ethirajan Parthasarathy
Input Tax credit

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A dealer has some unutilized GST input tax in electronic credit ledger. From a particular date, the goods dealt by him becomes non taxable and hence writes off the balance of input tax in electronic ledger.

Can this write off be disallowed u/s 43B , since relevant input taxes were incurred in earlier years or can be disallowed as “ Prior Period expenses”.

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Showing Replies 1 to 2 of 2 Records

1 Dated: 11-2-2019

In my view it should be reversed.

2 Dated: 12-2-2019

I concur with the views of Dr.Govindarajan, Sir. Read the following relevant Section 18 of CGST Act, 2017 and Rule 44 of CGST Rules, 2017


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