11 May 2024
GST Registration of one of my client was suspended due to non-filing of GSTR (FY 2018-19). During Suspension period, purchases were made by my client, on which ITC was disallowed by Deptt. Although, my client subsequently filed his pending GSTR, paid his output liability and his GST registration also activated. But ITC of suspension period not shown shown either in GSTR 2A . Now a demand has been received against said ITC ? Is there any remedy for the same ?
11 May 2024
Since the matter pertains to 2018-19 you can avail benefit of circular no 183 of CBIC and submit copies of invoices and certificates from the vendors.
CAclubindia
