Q. 382 Assessee filed monthly GSTR3B return for Aug,2017 on 25 April, 2019 after due date having involvement of ITC to the tune of Rs.48.00 lacs. Department is objecting that ITC has been claimed after the due date of filing of return which is March, 2019 being extended due date According to us last date was 23 april, 2019 and we filed return on 25 april, 2019, is there any provisions for claiming the ITC ?

Ans. As per the provision mentioned in section 16(4), in terms of FY 17-18, the last date to claim the ITC was before the due date of filing of return of March 2019. In the above case, you may not be able to claim the ITC reported in April 2019. However, you may litigate the matter against the tax authorities.

Q. 381 i am a traders of readymade garments my clothes exports out india some guests come from out side india i went them to see these readymade garments and likes clothes and he orders whatever he likes and i arrange for their stay in the hotel , hoteliers charges the bill which includes food and room rent can we claim input tax credit on that ?

Ans. As per section 17(5), ITC is restricted on food & beverages, outdoor catering, health services and other services.

Q. 380 Whether excess ITC taken and utilized paid through excess liability in tax through GSTR 3B ?

Ans. In the above case, the ITC reversal can be done through DRC-03 or GSTR-3B.