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TMI BlogGST RETURN - GSTR-1X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RETURN - GSTR-1 X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Deemed Sales instead of Intra Sales transactions inadvertently. Because of this, the buyers who purchased the goods from him are not getting the inputs in GSTR-2A. Now, the buyers who purchased the goods stopped making payments to the sellers to the extent of the tax amount almost ₹ 40 Lakhs. My client's working capital got blocked and unable to do further business. My query is: Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rectification/modification time also expired(31.03.2019). How do we rectify this? Is there any other remedy? Thanks in advance. Reply By KASTURI SETHI: The Reply: ITC cannot be disallowed due to technical lapse or typographical error. You will have to request to the Officers of Common Portal System through jurisdictional GST Range Officer. It is rectifiable mistake. Helpdesk will not rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify without recommendation from the jurisdictional GST Range Officer or Deputy Commissioner, In-charge of the Division under whose jurisdiction unit falls. Make efforts you will be successful. Your client must not suffer because of such technical lapse. It is not a small amount. It is very easy for the officers of common portal system but through proper channel. Reply By Shilpi Jain: The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : An aspect to note is that payment of taxes by the supplier is a criteria for availing credit by the recipient which in the present case has been done correctly in GSTR-3B. Hence, wrong disclosure in GSTR-1 should have no impact on the credit of the recipients. This can be explained to the recipients and even then if they do not agree to release the amount due the supplier can give an undertakin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to its customers to reimburse the amount of credit to the extent it gets denied in the hands of the customers due to his mistake of disclosure in GSTR-1. Further, it has been made clear in one of the GSTC meetings that GSTR-2A will not be considered as a basis for denying credit in the hands of the recipient. Reply By Ganeshan Kalyani: The Reply: I agree with the views of the experts. Even GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T auditor has accepted this view while conducting audit for FY 2017-18. X X X X Extracts X X X X X X X X Extracts X X X X
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