ITC disallowance

This query is : Resolved

nitin gulati (Querist)
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05 January 2024 Sir
Case open u/s 73 for FY-2018-19. Officer disallowing ITC claimed GST-3B by recipient in Mar-2019 and other conditions satisfied as per sec-16 ,on the ground
That supplier has filed GST-1 LATE In the month of Sep-20 .
Invoices although appearing in GST-2A of FY-2018-19 and supplier also filed GST-3B
Kindly advise
1.Is officer right in disallowing ITC and under which clause of Sec 16 he can do so.
Thanks

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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06 January 2024 section 16(4) not applicable here if you have claimed the ITC for march 2019 within time and only supplier has filed GSTR-1 late in the month of september 2020.