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Input claim disallowed

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Sanjay Prasad

Assistant Manager Accounts

55 Points Posted on 06 February 2022

Dear Sir,
One of my debtor is doing business under 2 gst no but same entity name. I have filed gst return for may'19 under his old gst no, but revised the same in new gst no in march'21. Now he is telling that govt is not allowing input credit under new gst no.

Please some body can guide me what can be done.

Thanks and Regards,
Sanjay Prasad

Replies (3)

Quick Summary

A user is seeking advice after their debtor's input tax credit was disallowed. The debtor operates under two GST numbers for the same entity, and a late revision of GST returns caused the issue. The advice suggests that the amendment was too late to rectify the problem, and a more proactive approach involving invoice generation between GST numbers would have been better. Professional advice is recommended due to upcoming GST restrictions.

sabyasachi mukherjee

Profession

19978 Points Posted on 06 February 2022

Input claim can be disallowed for many reasons
is he a regular assesse?
then purchase from unregistered dealer?

CA Altamush Zafar

GST Consultant

10402 Points Posted on 06 February 2022

At present you cant do much. The amendment made by you was late. A better alternative would have been for your debtor to claim ITC in old and generate invoice to new thereby transferring the ITC but since you have made amendment and it is late no ITC can be claimed by your debtor in either of its registration.

Better engage a proper professional to guide you in such matters before matters get out of hand.

With this budget more restrictions on ITC are proposed to be implemented.