GST ITC DISALLOWED

Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, states that a registered person can avail ITC only if the details of the invoices are furnished by the supplier in the GST returns. If the supplier has not filed the GST-1 within the stipulated time, the ITC may be disallowed.

 

 

To my knowledge, upto Financial year 2018-2019, we can claim ITC if we have purchase bills. Generally, Your ITC contains

1. ITC which was claimed and reflected in GSTR 2A

2. ITC which was claimed by you but not reflected in GSTR 2A

For the first case you can just give a month wise summary.

For the second case you can attach the purchase bills on which you have claimed ITC but not reflected in GSTR 2A.

If the aforesaid rule of claiming ITC Without reflecting those in GSTR 2A is not applicable, then you should make payment of the amount of ITC which was disallowed and claim it from the parties which it was disallowed.

Sir
Recently got a favourable order in appeal for same issue for FY 2018-19.

Irrespective of whether supplier has filed late, if you had claimed the ITC in 3B by filing your return timely, then favourable order in appeal is 1000000% sure.

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Rgds
CA. Raj Doshi
R C D & Co.
Chartered Accountants
Kandivali West,Mumbai