Q. 400 Dear Sir, we are dealing Manufacturing industries, we are doing CSR Activites for Food Grains to poor people. can we avail ITC input Ag CSR Activites ?

Ans. Under GST law, input tax credit claim on CSR activities is disputed. However, there are a few rulings which are in favour. You can read one of them on the link mentioned below: https://taxo.online/latest-articles/expenditure-made-towards-corporate-social-responsibility-would-be-eligible-for-input-tax-credit-under-cgst-and-sgst-acts-aar-telangana/ 

Q. 399 Hi Sir/Ma'am pl guide us , can we get ITC – from CSR Activities ?

Ans. Under GST law, input tax credit claim on CSR activities is disputed. However, there are a few rulings which are in favour. You can read one of them on the link mentioned below: https://taxo.online/latest-articles/expenditure-made-towards-corporate-social-responsibility-would-be-eligible-for-input-tax-credit-under-cgst-and-sgst-acts-aar-telangana/ 

Q. 398 I am from Kerala. I have a small trading firm. My filing is done by friend. Actually he forgot to file an Invoice of January as a duplicate Invoice number was made. And he filed it missing original Invoice. Customer is an exporter and last day he said they cannot take refund of export claims as my invoice number is not visible in 3B. I read last date of filing 2020-21 Invoice is Nov 22 and it was Oct month Invoices which I filed on 11-Nov ?

Ans. As per provision under section 37(3) of the CGST Act, 2017, no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after the thirtieth day of November following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. In the above case, for FY 21-22 errors made in the return can be corrected up to 30th day of November 2022. You are required to include those invoices in the GSTR-1 and GSTR-3B. You need to pay tax liabilities along with interest for late payment of taxes.