27 February 2020
Dear Sir, FOR THE FY 2018-19 MONTHLY RETURN AND QUARTERLY RETURN HAS BEEN FILED TILL 31-03-2019. ANNUAL RETURN IS YET BE FILED SINCE TIME IS THERE TILL 31-3-2020. NOW WE FIND THAT 2 INVOICES WHICH ARE ELIGIBLE FOR ITS HAVE BEEN OMITTED. NOW HOW TO CLAIM ITC? WHETHER WHILE FILING ANNUAL RETURN ITC CAN BE CLAIMED AND ASK FOR A REFUND? KINDLY ADVISE THANKS & REGARDS. WHILE ON THIS KINDLY CLARIFY WHETHER GST PAID ON AMC FOR LIFTS OF A COMMERCIAL COMPLEX CAN BE CLAIMED AS ITC CREDIT AGAINST GST ON RENT RECEIVED FROM COMMERCIAL COMPLEX? THANKS
27 February 2020
No ITC can be claimed while filling annual return. Claim it in GSTR 3 b if time to claim such ITC is extended. ITC on AMC of lifts can be claimed against rent.
CAclubindia
