Q. 233 My client filled tran 1 and itc cf to gst regime rs 984000, but the same is not utilized in GST and stood as it was. Now I want to reduce my tran 1 credit amount to rs. 484000?

Ans. Yes we are able to revise Tran -1 as Common portal for filling/revising Tran-1/ Tran-2 is open again from 1-10-2022 to 30-11-2022 as specified in Circular No.180/12/2022- GST.

Q. 232 Can we claim ITC on water purify set up in the factory?

Ans. As per Section 16 of CGST Act, every registered person shall, subject to such conditions and restrictions as may be prescribed and in manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and it is not covered in Section 17(5) of CGST Act, 2017. Yes, you are eligible to claim ITC on water purifiers as it is used in factory.

Q. 231 One of our clients got the notice for f.y. 2017-18 for difference in gstr 1 and gstr 3b figures due to the fact that while filing gstr 1 for the month of july the amount of cgst and sgst was wrongly included under cess column also and hence the difference. the dealer explained the fact to the authority but they passed ex party order. now can we put this matter in appeal and what grounds of appeal shall we take ?

Ans. Apart from grounds on merits you can take the grounds of principles of natural justice as the order was passed ex-parte and you did not get the opportunity to present your case.