Q820. Department has disallowed input tax credit for the f.Y.2017-18 on the plea that since the supplier has failed to file GSTR1 for the month of March 2018 in the stipulated time hence ITC claimed thereon is ineligible. Proviso to sub secction4 of section 16 of GST Act,2017 made it amply clear that unless supplier has filed his GSTR1 by or before 10-04-2019 the ITC is not admissible.
Is the contention of the department being correct in disallowing the ITC to the recipient who has claimed ITC for the month of March 2018 in the GSTR3B filed for the month of March 2018. Recipient has fulfilled all other conditions of Sec16(2). Moreover , in this case our supplier has filed GSTR3B for the month of March 2018 in July 2018 and GSTR1 on 24-11-2020. Department has disallowed the ITC of the Receipient on above said ground.

Ans: There is good merit in your case as the new inserted section 37A itself says that in these type of scenario, buyer has to pay interest only. Use newly inserted section to contest the case

Q819. How to file an appeal? Please tell me the procedure.

Ans: For filing appeal you need to submit the requisite form along with statement of facts and ground of appeal. One also need to deposit 10% of tax demand along with that. Appeal can be filed in 90 days from receipt of order in original. You should prepare good ground with jurisprudence to contest your case

Q818. I want to ask is E invoice Compulsory for Export of services.
and what is the limit for E invoice
From which date it was effective.

Ans: E-invoice is mandatory for export invoices if the threshold limit is crossed in previous F.Y.s.