Q. 263 As you aware that ITC has been availing based on 2b only request to clarify that is this constitunional correct. Since some of our vendors some times they use file after cut off date before 20TH IN SUCH CASES WE CAN NOT AVAIL ITC IN THE SAME MONTH DUE TO THIS WE HAVE BEEN PAYING THRU CASH LEDGER. Is there any remedy for this.

Ans. No, there is no remedy available as it is clearly stated in Rule 36 of CGST Act, 2017 that we can’t claim ITC of those invoices which are not shown in GSTR-2b.

Q. 262 If a supplier has not filed his GSTR 3B from April 20 till date, can he file the 3B returns from the month of April 20 taking ITC of each month in that particular month itself and paying late fees for delay in filing the returns? Am I hit by section 16(4) of CGST Act? if yes why?

Ans. Availment of ITC in this matter will remain highly litigative. This can be challenged before the Adjudicating Authoritity

Q. 261 Whether RCM is applicable on purchases by Composition dealer from an unregistered person ?

Ans. As per Rule 5 of the Central Goods and Services Tax Rules, 2017, Composite dealer shall pay tax under sub-section (3) or sub-section (4) of section 9 of CGST Act, 2017 on inward supply of goods or services or both in case of Purchase from unregistered dealer.

As of now Reverse Charge is applicable on some specific services under Real Estate only on which provision of RCM under section 9(4) of the CGST Act, 2017 is applicable.

If your goods self is not covered under specified services then liability to pay tax on RCM is not applicable .