The Telangana, AAR in the matter of M/s. Noori Travels ruled that the credit on motor vehicle cannot be claimed by assessee if supplier has shown the transaction in the period wherein the recipient was claiming the benefit of lower tax rate.
November 30 is the last date for availing input tax credit and furnishing the correct information on eligible input tax…
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.
Where petitioner’s can claim ITC even if Non-Reflection in GSTR-2A?
Issuing demand notice on the account of mismatch between GST Returns (GSTR) are daily routine practice for the Revenue Officers,…
Source : GSTN / News and Updates / 18.10.2021 1. Form GSTR-2B is an auto-drafted ITC statement which is generated…
