Ques: 862 Taxpayer had short paid RCM liability for the F.Y. 2023-24. Now, paid the RCM through DRC-03 in May, 2024. Can he claim the input of RCM paid

Ans: Yes, he is eligible to avail ITC. At initial level of enquiry, he may face reconciliation related issues.

Ques: 861 IN DECEMEBER 2023 EXCESS ITC CLAIMED MISTAKENLY , NOW CAN WE REVERSE THAT EXCESS ITC AND WHAT IS THE LIMIT OF REVERSAL OF THAT ITC i;e TILL WHEN WE CAN REVERSE THAT ITC

Ans: There is no time limit prescribed under the GST law for reversal of excess ITC claimed by the taxpayers.  Accordingly, the taxpayer can reverse the excess ITC as soon as the same is being identified in order to mitigate the interest implications.

Ques: 860 GST is Inspection, Search and Seizure, are enforcement powers that can be exercised by the authorities under the Goods and Services Tax (GST) law
(1) Statement of Fact
(2) Ground of Appeal
(3) Case Law

Ans: Appeal before appellate authority is to be filled in Form APL-01.

For format, please refer below link:

Form GST APL – 01 – TaxO