Q. 254 Can ITC be taken on the basis of Bill of Entry in case of Import of goods , in cases where such ITC is not getting reflected in 2B even after three months. ( After 1.1.2022 scenario)?

Ans. This problem has been faced by many taxpayers in the past few months. You can raise grievances through the Grievance Redressal Portal. Although You can claim ITC On import on the basis of Bill of entry

Q. 253 Is RCM applicable if we do purchase from unregistered dealer?

Ans. No RCM shall not be levied on supply of goods or services from unregistered dealer.

Q. 252 Dear sir, Merely delay filing of GSTR 3B return can officer impose penalty directly under section 122(2)(a) on the ground of non payment tax, even taxes and Interest has paid within 18 days after expiry of due date of GSTR3B return.? GSTR1 had filed with in due date?

Ans. No penalty should be levied on the ground of non-payment of tax as there is delay in payment of tax. Late fee and interest shall be applicable on delay filing of GSTR-3b.