Credit should not be denied when ITC not reflected in GSTR -3B is claimable based on GSTR-2A and GSTR-9
The Hon’ble Madras High Court in the case of Sri Shamunga Hardwares Electricals v. State Tax Officer [Writ Petition No.…
Tag: GSTR 2A
GST DAILY – 119
Dept. can’t deny credit to recipient merely due to non-remittance of tax by supplier; HC remanded matter The Hon’ble Kerala…
GST paid by the Recipient but not remitted to the Government by the Supplier does not provide ground for denying ITC
The Hon’ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors.…
Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
The Hon’ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery & Ors. dated September 19, 2023 allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a ground for denial of the claim for ITC, thereby directed the Revenue Department to examine the evidence placed on record by the assessee and pass fresh orders accordingly.
Input Tax Credit can’t be denied for declaration of wrong GSTIN without giving relief as per Circular No. 183
The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. directed the Revenue Department to hear the appeal afresh as the benefit of ITC was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A.
GST DAILY – 97 – Non-Reflection of Input Tax Credit in GSTR-2A is not a sufficient ground to deny ITC
Where petitioner’s can claim ITC even if Non-Reflection in GSTR-2A?
ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A
If the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so the Input Tax Credit cannot be denied merely on non-reflection of transaction in GSTR-2A.
ITC of recipient cannot denied without conducting due diligence of supplier
The Hon’ble Calcutta High Court in Suncraft Energy Private Limited and Another v. The Assistant Commissioner, State Tax set aside the order of reversing excess credit availed in Form GSTR-3B as compared to Form GSTR-2A and held that the demand notice issued to the assessee for reversing the ITC could not be sustained without proper inquiry into the supplier’s actions.
Circular No. 193/05/2023-GST dated 17.07.2023
Clarification to deal with 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.