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ITC of CGST and SGST

Ganesh (Accountant) (65 Points)

30 March 2022

relating to the financial year 2019-20 one of our supplier filed their GSTR-1 in December 2020. Now the department has completed scrutiny and disallowed such ITC a value of Rs.175000 OF CGST and SGST. is there any way to claim such ITC. the dealer have original invoices along with eway bills.

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1 Replies

CA Puja Sharma (Chartered Accountant) (4984 Points)
Replied 30 March 2022

You can file an appeal with higher authorities since the jurisdictional GST officer has rejected your claim.

Before filing the appeal kindly ensure that you have claimed that ITC in your GSTR 3B filed during the FY 2019-20 to justify that it was the seller who did not file his GSTR 1 on time but you have claimed it within the statutory time limits.