Assessee Entitled to Input Tax Credit Under Section 16(5) as Returns Were Filed Before Cutoff Date Assessee Entitled to Input Tax Credit Under Section 16(5) as Returns Were Filed Before Cutoff Date Issue Whether an assessee can be denied Input Tax Credit (ITC) under Section 16(4) for returns filed after the original due date, even… Read More »
Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Issue Whether denial of Input Tax Credit (ITC) under Section 16(4) for delayed filing of returns for FY 2019-20… Read More »
ITC Claim Filed for March 2020 on January 4, 2021 is Within Statutory Timelines Issue Whether the petitioner’s Input Tax Credit (ITC) claim for March 2020 can be legally denied under Section 73 on the grounds of late filing, when the corresponding GSTR-3B return was furnished on January 4, 2021. Facts The petitioner, a registered… Read More »