TMI BlogGSTR 3B AND GSTR 9CX X X X Extracts X X X X X X X X Extracts X X X X ..... My client received notice u/s 73 regarding short payment of tax Rs-1,72,990/- comprising of CGST and UPSGST. later reply has also been filed but it has not been considered and final order has been passed fixing demand of tax Rs-1,72,990 along with interest and penalty. the facts of the case is during the period 2017 18 GSTR-1 of Feb 2018 was filed by declaring O/S(outward supply) of Rs-10,19,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98 and tax of Rs-1,72,990.00/- but due to technical glinch in GSTIN Portal GSTR-3B of Feb 2018 is filed with NIL, without claiming the ITC for the month of Feb 2018. later it has been rectified in GSTR-9 filied on 30/11/2018. these facts has been mention in the reply to notice u/s 73 but it has not been considered by the A.O. kindly advise to take grounds in the appeal. - Reply By KASTURI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SETHI - The Reply = Take shelter of the following case laws 2023 (10) TMI 1331 - BOMBAY HIGH COURT - IMS SHIP MANAGEMENTS PVT. LTD. Versus STATE OF MAHARASHTRA 2023 (10) TMI 864 - TELANGANA HIGH COURT - BHUMANA RAMACHANDRA REDDY Versus UNION OF INDIA 2022 (5) TMI 635 - BOMBAY HIGH COURT - MERCEDES BENZ INDIA PVT. LTD. Versus UNION OF INDIA - Reply By FARIDUDDIN A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HMAD - The Reply = Let me clarify that the notice has been issued u/s 73 for the month of feb 2018 on 25/07/2023 and the order is passed on 28/12/2023 therefore limitation to file appeal has not been expired. What i need to know is that rectification done in GSTR-9 is sustanable or not. - Reply By KASTURI SETHI - The Reply = Appeal is the best recourse. See Section 161 and Rule 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (7) for rectification. Every error is not rectifiable. - Reply By FARIDUDDIN AHMAD - The Reply = What I mean to say is that ITC and outward supply of Feb 2018 left to claim and report due to technical Glinch in GSTIN Portal, while filing the GSTR 3B . however it has been claimed and reported in GSTR 9 30/11/2018. My Question is that if the mistake has been rectified in GSTR 9 then IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C is allowed or not. - Reply By KALLESHAMURTHY MURTHY - The Reply = Dear Sir, Regarding GSTR-3B and GSTR-9C It is not stated whether tax has been paid while filing GSTR-9 or 9C . Just because it is entered in GSTR-9 or 9C does not mean the tax was paid. In case of non-payment of tax in GSTR-3B , unpaid tax should be paid with interest while correcting in GSTR-9 . No interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be payable if proper proof of technical fault is provided. If input tax is not claimed in GSTR-3B you may not get the benefit as per section 16(4) . So you are liable to pay tax. For interest payable and ITC benefit your client has to get the remedy in the appeal only - Reply By Shilpi Jain - The Reply = GSTR-9 is an annual return which is more for reporting the transactions of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y. Any tax liability to be paid (which was missed) identified at the time of preparing for annual return, has to be paid through DRC-03 . No ITC can be claimed in GSTR-9 or GSTR-9C . If the amount is considerable seek to file a writ to bring out clearly the technical glitch due to which you could not file the returns and the fact that GST was a new law and at that time taxpayers were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aware of the nitty gritties of GSTR-9 , etc. Facts and arguments would play a very important role in this case to know if there is a possibiity to get a relief. - GSTR 3B AND GSTR 9C - Query Started By: - FARIDUDDIN AHMAD Dated:- 8-1-2024 Last Replied Date:- 21-1-2024 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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