Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GSTR 1 filed after the due date of filing return for Sept, Goods and Services Tax - GST

Issue Id: - 117058
Dated: 3-3-2021
By:- Dinesh Mehta
GSTR 1 filed after the due date of filing return for Sept

  • Contents

At time of filing GSTR 9 for FY 2018 - 2019, it has been noticed that ITC as per GSTR 2A in Table 8A is less as per compared to ITC as appearing in Table 8B. On further scrutiny, it was found that many suppliers have filed GSTR 1 after the cut off date of 1st Nov 2019. Can we claim ITC of the same or should the same be paid through DRC 03 along with interest?

Thanks in Advance.

Post Reply

Posts / Replies

Showing Replies 1 to 4 of 4 Records

1 Dated: 3-3-2021
By:- KASTURI SETHI

In this scenario, you cannot claim ITC. At the same time you should not suffer because of the supplier's fault. This issue is pending in Delhi High Court in the case Tele Media. In order to to get justice, you will have to fight the case in the court. Without litigation, it is hoping against hope.

You may pay under protest and intimate the department by way of letter. Specifically there is no provision for payment of tax and interest under protest as per FAQs but I am of the view erstwhile provision in Central Excise is saved under Section 174 of CGST Act. Section 174 saves the interests of both i.e. Department as well as assessees'.


2 Dated: 3-3-2021
By:- Dinesh Mehta

Thanks for the reply.
In this case, if we reverse the ITC amount and claim the same from supplier, will the amount claimed, shown in other income be liable to GST?


3 Dated: 3-3-2021
By:- KASTURI SETHI

Why do you want to treat as "Other Income" ? How is it income ? Pl. clarify.


4 Dated: 9-3-2021
By:- Ganeshan Kalyani

Sir, since the amount which you intend to recover is toward tax part of main supply and not a separate supply, GST will not apply.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||