05 November 2018
RESPECTED SIRS I HAVE TO CONVEY MY GRIEVANCES TO GST DEPARTMENT WHETHER THERE IS ANY EMAIL ID AS UPON WHICH I SHOULD BE ABLE TO FORWARD MY GRIEVANCES RELATED WITH GST ISSUES WITH KINDEST REGARDS YOURS TARIQUE RIZVI 982 1630 130
it is better to solve your problem by rule instead of filling greviance . because the greviances will be treated by untrend people and they don;t help you in best manner or quikly.
09 November 2018
Rajnish Sir thank u for your reply. Whatever u have disclosed to me is the fact. Customer Cell of GST Department is being handled by new comers only. New comers dont know even ABCD of GST Rules & Regulations. I appreciate your advice. A little knowledge is always dangerous. Better it would be, should we discuss the issues within our friends' circle.
09 November 2018
Rajnish Sir Please let me know as & when any notification is issued in connection with the left-out ITC related with the fy 2017-18. Actually the ITC remained left-out due to unavailable of the bills from the suppliers while filing GSTR-3-B for the month of Sept 2018 due date of which was 25th October 2018.
09 November 2018
Subsection 4 of section 16 of the CGST Act, 2017 states that last date for claiming input tax credit against any taxable invoice or debit note is earliest of the due date of return filed under section 39 [GSTR -3] or the date of furnishing annual return (31st December). Now, literal interpretation of the said provision is that Input tax credit against any tax invoice pertaining to FY 17-18 can be claimed up to the last date of filing GSTR -3 of September month of FY 18-19 or the annual return of FY 17 -18 whichever is earlier.
09 November 2018
The main issue is “whichever is earlier “because of which we all have been put in inconvenience. As I have already filed GSTR-3-B for the month of September 2018 wherein certain portion of ITC is still left-out, in such circumstances I am seeking a very kind favour of the GST Department. Since it is the very first year for the GST Consultants and the GST department as well, act of the GST Department should be a little bit lenient and co-operative. I am sure even at this moment of time plenty of people are not aware of the issue of “whichever is earlier “. There is nothing now in our hand but to wait for the action the government can take. Claim of the Left-out ITC is human right which should not be digested so easily by the GST Department and that too just because of unawareness of the issue of claim of the pre-year ITC. I would like to refer to filing vat return which was fully flexible for the consultants. So many opportunities were available there to revise the vat returns and the same provisions we today require while filing the GST Returns which will be a great favour for the tax payers.
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