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PREVIOUS GST RETURN FILE NEXT YEAR MONTH OF SEPTEMBER AFTER DUE DATE, Goods and Services Tax - GST

Issue Id: - 117578
Dated: 18-10-2021
By:- santosh yadav
PREVIOUS GST RETURN FILE NEXT YEAR MONTH OF SEPTEMBER AFTER DUE DATE

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Dear professional,

If the seller does not file the GST return of the previous year by the due date of September of the following year, can we claim that input tax as per 36(4) or not?

Suppose we have total input tax in book 500000 and in 2B 497000 now we take input tax as per 36(4) then we can take 521850 while return of 3000 is filed after september next year or not filed go

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Showing Replies 1 to 8 of 8 Records

1 Dated: 19-10-2021
By:- Shilpi Jain

The provisions are not very clear in this regard. However, as per existing provisions it can be availed since there is no time limit mentined for the entry to appear in 2A.

Though this could be disputed by the department

Also the 5% cushion given is only w.r.t. eligible credit.


2 Dated: 19-10-2021
By:- Shilpi Jain

you could also have a look at the article in the below link

https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=9746


3 Dated: 19-10-2021
By:- KASTURI SETHI

Sh.Santosh Yadav Ji,

In short, answer to your query is in the negative. Rule 36 (4) talks of return under Section 37 (1) filed by the supplier but invoices missed (not uploaded) by him (supplier).Hence answer to your query is NO.


4 Dated: 20-10-2021
By:- Shilpi Jain

However what you could do is avail the credit and reverse it under protest and make an intimation to the department. In case there is any judgement in your favour later you can avail the credit.

Important is unless you avail it by 20th October 21 you will not be able to avail it later since the time limit under the law would lapse


5 Dated: 20-10-2021
By:- KASTURI SETHI

I concur with the views expressed at serial no.4 by Madam Shilpi Jain. This strategy evolved by Madam Shilpi Jain is very much in the letter and spirit of GST laws to a T.


6 Dated: 22-10-2021
By:- Ganeshan Kalyani

You may not avail the credit and prefer to recover the tax component from your supplier as he has not filed the return furnishing your invoice and made you to pay extra tax. You will comply law by doing so.


7 Dated: 24-10-2021
By:- Shilpi Jain

The view given by Mr. Ganesan can be adopted if it is feasible. This will ensure GST compliance by all, suppliers and customers.


8 Dated: 24-10-2021
By:- KASTURI SETHI

The best, the safest, litigation-free and tension-free recourse/way-out is to get the return filed persuasively, cordially and amicably from the supplier. Ultimately, the supplier has to file GST returns. The supplier cannot go scot-free, if returns not filed.


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