Section 16 (4) Notice from GST, Goods and Services Tax - GST

[CHAKARBHAVI SUJATHA]

Dear Sir

We are registered Under GST act since 2017, our issue is below notice received from GST Superintendent of Central Tax, Where we were not paid GSTR 3B since Jan-2018 to Nov-2019, But we have paid all month at a time on dec -2nd using ITC along with Cash and late fees actual as per GST calculations.

But about ITC which we used already there in GSTR 2A, which we paid supplier payments also on time. But due to our delay in clearing of our GSTR 3B , its pending at GST site in our account.

Due to Some our cash crunch we had started new business and no bank support to us, working on collection based only.

Reversal / payment of un-due credits availed as per Sec.16(4) of CGST Act, 2017-reg.

श्रीमान/Sir,

This is to inform you that you have un-due availed credit during the period 2018-19 as per Section 16(4) of CGST Act, 2017. The un-due credits are as follows.

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Jan-2018 - - - - 4,757

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Feb-2018 - - - - 652

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Mar-2018 - - - - 223

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Apr-2018 - - - - 149

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233May-2018 - - - - 4,165

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Jun-2018 - - - - 281

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Jul-2018 - - - - 2,167

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Aug-2018 - - - - 6,296

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Sep-2018 - - - - 8,803

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Oct-2018 - - - - 8,823

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Nov-2018 - - - - 11,470

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Dec-2018 - - - - 434,943

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Jan-2019 - - - - 2,745

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Feb-2019 - - - - 447

29AFAPS3988J3ZNCHAKRABHAVI RAMANNA SUJATHASLN WAREHOUSING SERVICESdeeren.aqua@gmail.com9886549233Mar-2019 - - - - 2,211

Total amount to be ₹ 4,88,129/- plus interest as applicable.

Hence, it is requested that the same may please be paid immediately along with interest, else necessary action will be initiated as per law.

SO please suggest us , where our company is not in postion to pay so much reversal ITC to dept.

Regards

Deerendra

Posts / Replies

[KASTURI SETHI]

You could avail ITC for the year 2018-19 by 20.10.19 ( till filing of Return for September, 19). Now it is time barred. Financial crunch is no ground. Tax is credited into Govt. account only after successful setting-off (debiting from your account). The department's notice is correct. There is no other option. You are to comply with.

[KASTURI SETHI]

Also see replies against Issue ID no. 115954 dated 29.1.20 in this context.

[CHAKARBHAVI SUJATHA]

Dear KASTURI SETHI Sb

I am hearty thanks for your reply, but here my one more input is i filled Sept -2019 3B return also on 2nd Dec-2019 only along with Late fees,

Is there any chance that GSTR 3B return of Oct 2019 & Nov-2019 return ITC which ever carried from Sept-2019 could be reversed to Dept , paid along with interest. As per Section 16 (4) till sept -2019 return we could take ITC. Where we have paid late fees and filled return on Dec- 02nd.

Please suggest. We filled all return jan-2018 to Oct -2019 on Dec-2019 only

Regards

Deerendra

[Ganeshan Kalyani]

To simply say, ignorance or law is not a excuse. As a responsible taxpayer you were supposed to do compliance under GST Act.

[Alkesh Jani]

Shri

Please also refer to the decision of Gujarat High Court given at issue ID:- 115959

Thanks