Q. 505 One of our service vendors filed the GSTR1 for the month of April 2019 and May 2019, and the same was shown in GSTR2A in the respective months. Accordingly, we have availed the ITC in the respective months while filing the GSTR3B. The said service vendor failed to file the GSTR3B for the said respective months. The GST officer cancelled the service vendor GSTIN on 30-06-2019. Now we have received the GST ASMT 10 from the GST officer stating that to explain the reason to why ineligible ITC claimed from GSTR3B non-filers. So you are requested to kindly suggest what should be the answer to be given by us. Your immediate response on the same is highly appreciated ?

Ans. Since one of the conditions mentioned in section 16 of the CGST Act is tax charged in respect of such supply has been actually paid to the government, and it is not met therefore, you will not be able to claim such ITC. However, you are required to submit details and justify that you have appropriately paid the taxes and claimed ITC as per law. However, the above matter is a very subjective matter of litigation. 

Q. 504 We have the bill of entry dated 30-03-2020 against which we paid on 31-03-2022 to the Customer dept. however, the challan date was 01-04-2020. On 31-03-2022 we got clearance from the custom dept and and got the materials on the same day in my factory. Now the GST officer has issued the GST ASMT -10 asking us that excess ITC claimed in GSTR3B/9 which is not confirmed in GSTR2A or 8A of GSTR9. So please suggest what should be the our reply to GST dept as against the notice ?

Ans. In the case of Imports, there is no requirement of mapping GSTR-2A. 

Q. 503 We have received a notice regarding scrutiny of returns filed under 61(1) 2017-18 ASMT 10 the return have not been filed within stipulated time period you need make a payment of late fee along with interest u/s 50 where as i filed my gst r3b march 2018 return on 16/04/2018 can you send me something in which the government had extended the returns by the putting notification from time to time can you send me that the due date and extended details of the month 2017-18 ?

Ans. As per GST notifications issued, some relief was granted by the government regarding late fee and penalty but there was no relief with respect to payment of interest. Further, in 39th GST council meeting held on 14th March 2020, recommended interest to be charged on the net cash tax liability w.e.f. 01.07.2017. Order no. 02/2018 was issued dated 31st December 2018 to provide relief in terms of claiming ITC for the FY 17-18, a proviso was inserted to sub-section 4 of section 16 to clarify the claim of ITC pertaining to FY 17-18, therefore, ITC can be claimed till march 2019. “Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019”. However, this is a very subjective matter of litigation. It is also advised to take a detailed opinion to have better clarity.