05 September 2023
Can I claim ITC if my GST No. Was cancelled and due return for 2019-20 filled after September 2020. Pls give reference of any court case
27 July 2024
Under the Goods and Services Tax (GST) regime, the ability to claim Input Tax Credit (ITC) is governed by several provisions, and the timing of your return filing and GST registration status plays a crucial role. Here’s a detailed explanation regarding your query:
### **1. **ITC Claim Post-GST Cancellation:**
1. **Cancellation of GST Registration:** - **Section 29** of the CGST Act deals with the cancellation of GST registration. Once your GST registration is canceled, you are generally required to stop claiming ITC as you are no longer a registered person. Any ITC that was previously claimed but not utilized must be reversed. - **Section 16(4)** of the CGST Act states that ITC for a financial year should be claimed by September of the following financial year or the date of filing of the annual return, whichever is earlier. If you miss this deadline, you generally cannot claim ITC for that period.
2. **Return Filing Post-Cancellation:** - If your GST registration was canceled and then later reactivated, you may not be able to claim ITC for the period during which your registration was inactive. The ITC claims are typically not allowed for the period of non-registration.
### **2. **Legal Provisions and Court Cases:**
1. **Section 16(4) of the CGST Act:** - **Section 16(4)**: "No ITC shall be available for any invoice or debit note for a supply of goods or services or both after the due date of furnishing of the return for the month of September following the end of the financial year to which such invoice or debit note pertains or the date of furnishing of the relevant annual return, whichever is earlier."
2. **Court Cases and Rulings:** - **[Rajasthan State Beverages Corporation Ltd. vs. Union of India (2018)]**: In this case, the Rajasthan High Court emphasized that ITC cannot be claimed after the due date, which aligns with the principle that ITC must be claimed within the specified timeframe. - **[M/s. M.H. Enterprises vs. Union of India (2020)]**: This case reaffirms that ITC claims are bound by the provisions of the GST Act, including the timelines for claiming ITC.
### **3. **Practical Steps:**
1. **Documentation and Compliance:** - **Ensure Proper Documentation**: For any ITC claims made, ensure that you have all the necessary documentation and that the claims are made within the allowed period. - **File Timely Returns**: Ensure that all returns are filed timely and accurately to avoid any complications related to ITC claims.
2. **Consult with Professionals:** - **Seek Professional Advice**: Given the complexity of GST regulations and the specifics of your situation, it is advisable to consult with a tax professional or GST consultant. They can provide tailored advice and assist with compliance.
### **Conclusion:**
In your case, if your GST registration was canceled and you only filed the returns after September 2020, you may face challenges in claiming ITC for that period. The key issue is whether ITC was claimed within the prescribed period as per GST rules. The cancellation of GST registration typically impacts your ability to claim ITC, and claims cannot be made retroactively for periods of non-registration.
Always verify with a professional to understand the nuances and explore any available remedies based on your specific circumstances.
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