GST AMNESTY rectification or spl 02

This query is : Open

rajni ASHANI (Querist)
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01 March 2025 in my case DRC 07 issued, no appeal filed.
1. ITC AVAILED disallowed and now eligible.
2.Late filing of GSTR3B.
officer asking to pay full amount of eligible itc
interest and penalties on late filing of GSTR3B asking too file rectification.

guide me officer is right in asking to pay eligible itc

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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11 March 2025 first of all make your query clear with all the details.

Message likes : 1 times

rajni ASHANI

rajni ASHANI (Querist)
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13 March 2025 In my case

Assessment is done in August 2024 and order is also issued for FY 2019-20, I have not filed the Appeal.

1. That I have filed my GSTR3B late in FY 2020-21 (June 2020) along with interest and penalty due to which officer has disallowed my ITC claimed in GSTR3B.

2. That my suppler has filed their GSTR1 late and due to which officer has disallowed certain ITC as it is not matching with GSTR2A. my supplier has also uploaded their Returns before Nov 21.

That officer is not allowing me to claim the ITC due to mismatch in GSTR2A. and asking me to pay the same.

In this how I should file rectification and SPL 02 or booth for as single Financial Year.

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