GST ITC Claim after Sep Due Date

This query is : Resolved

Govarthan. P (Querist)
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13 March 2024 I have filed GSTR 3B for the month of March 2019 on 3rd Nov 2019.

Now I have received notice stating that I cannot claim ITC of FY 2018-19 after the due date of Sep-19 i.e 20th Oct 2019 and pay ITC claimed in the Mar 2019 return.

Is there any remedy to this?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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14 March 2024 Yes it has been disallowed under section 16(4). Recent judgments have upheld the Constitutional validity of section 16(4). As of now there is no judgment in favor but you can mention that SC has admitted SLP against Patna HC judgment in Shanti Motors case on the same issue. Apart from that you can make your further submissions in the light of the facts and circumstances of the case as to why you could not file your march 3B in time, for example lack of funds to pay tax if any as the portal does not allow 3B to be filed without payment of tax.