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ITC Query for 17 18

25 May 2022

Can gst officer denies tax credit if not reflecting in 2A for FY 17 18?

How to prove it ?

Officer is not accepting invoices and simply saying if not shown in 2A no credit.

Please help n guide

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9 Replies

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 25 May 2022

Legally not valid to deny ITC on the basis of GSTR-2A. However as you said the department is insisting on reversal of ITC. You will have to go through litigation and possibly till High Court levels to get the demands quashed

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Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 26 May 2022

GSTR-2A vs ITC concept has come little later . So he can't deny ITC . But you must prove that the supplier has paid GST and filed GSTR

Imthias ahamed Kormath (910 Points)
Replied 27 May 2022

ITC can not allowed by him because data not available in the gstr2A.If the dealer uploaded his invoices for filing Gstr -1 related to his outward supply for the financial year 2017-18 . His customer may claim ITC. His supplier is liable to pay gst on undisclosed turnover with penalty and interest for such periods.

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 27 May 2022

There is quite possible that supplier may file few invoices under B2C which might be reason for not appearing in 2A

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CA. Heet Shah (Tax Consultant & Practitioner) (6180 Points)
Replied 09 June 2022

Officer may deny credit since it is not reflecting in GSTR-2A.However you shall provide GSTR-1 filed by your supplier along with Invoicing and other documents to satisfy the genuiness of the transaction

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Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 11 June 2022

You may explain all practical issues of any

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13709 Points)
Replied 13 June 2022

File detailed submissions before him in case he has initiated proceedings either in the form of ASMT-10 or DRC-01. Make legal as well as factual arguments. Before that reconcile the input claimed as per 3b and books and also find out if any missing invoices reflected in subsequent period i.e. 2018-19. It is a nationwide problem, and a litigation prone matter.

I am uploading a youtube video on my channel the tax express regarding this in a day or two. You can watch the same for clarity on how to deal with such cases.