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composition/regular return in GST 2017 18, Goods and Services Tax - GST
|composition/regular return in GST 2017 18|
During the period july 2017 to march 2018 a dealer paid its tax liability through GSTR 3B as regular tax payer. However from date-14/08/2017 to date-28/11/2017 tax payer opted composition u/s 10 but flied its GSTR 3B as a regular tax payer. now a department issued intimation u/s 61 for excess Av ailment of Input tax credit in GSTR 3B compared to reflected in GSTR 2A. Difference relates to the period sep to nov because 2A has not available on GSTIN Portal. my query is Input tax credit claimed in GSTR 3B of Sep to Nov can be allowed or not or the department reject GSTR 3B on the ground that the tax payer has opted for composition.
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difference relates to the period September to Nov because 2A has not been available on GSTIN portal due to composition opted by taxpayer
From my limited understanding of your query, a person opted to pay tax under composition scheme cannot avail ITC.
It is a hotchpotch case. Section 10 (4) has been contravened. So as per Section 9 (1) of CGST Act, the offender would be treated as regular tax payer for the period of offence. Hence so many contraventions involved. The defaulter may get relief regarding ITC from Appellate Authority after producing tax-paid invoices coupled with genuineness of transactions. SCN cannot be avoided.
The facts seem to be confusing. Rightly mentioned, no ITC for the period when under composition scheme.
If during the period the person was under regular scheme there is a difference between ITC claimed under 3B and that appearing in 2A, a stand can be taken no requirement to follow 2A during that period.
Also the procedure under recent circular can be checked where it requires filing of a declaration by the taxpayer/ producing CA certificate for ITC of 2017-18 and 2018-19.
It is Circular 183/22- GST
I would like to clarify that the dealer collected the tax as regular tax payer and filed its GSTR 3B.
"The dealer collected tax as regular tax payer". Has this happened during the period when he was registered as composition dealer ? Pl. confirm.
yes sir tax has been collected as regular tax payer in the period opted for composition and the GSTR 3B return has also been accepted by the GSTIN portal
ITC cannot be denied. Penalty may be imposed for procedural/technical lapse.
Thanks kasturi sir for your openion
I agree with Kasthuri Sir and Shilpi maam. ITC cannot be denied here on procedural grounds. You can produce certificate prescribed in Circular 183