Denial of benefit of ITC which was not reflected in GSTR 2A - ...

GST

September 21, 2023

Denial of benefit of ITC which was not reflected in GSTR 2A - Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. - Matter restored back for fresh adjudication - HC

View Source

← Previous Next →

Denial of benefit of ITC which was not reflected in GSTR 2A - ...

GST

September 21, 2023

You may also like:

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. - CGST - Circular

Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally...

Difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. - CBIC clarified the...

Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward...

Availment of excess input tax credit - difference between Form GSTR 2A and Form GSTR 3B for the tax period 2017-18 - Taking into consideration Circular dated 27.12.2022,...

Input tax credit - Belated filing of return by the supplier - The applicant is not entitled for input tax credit claimed by him on the invoices raised by the upplier...

Guidelines for filing of return in FORM GSTR-3B FOR July 2017, determination of tax payable, adjustment of ITC, payment of tax by 20.8.2017 etc.

Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in...

Quick Updates: