Ques: 912 : I have been issued an order for F.Y 2018-19 wherein the matter is that i have claimed ITC on 7 nov 2019. So i have been denied ITC as per the provisions of section 16(4). Since The extended date of 30 November for claiming ITC has been made applicable in the recent years, will i be allowed the benefit of the same in 2018-19.

Ans: In recent gst council the same is proposed to allow. Wait for notification for the same and you will get the relief 

Ques: 911: Please suggest whether gst is applicable in case where Gross receipts of RWA is more than 20 lakhs and monthly maintenance is of Rs. 6000 excluding car parking charges of Rs. 2200.

Ans:Car park carve out from maintenance charges will be debatable and department will say normally it’s part of monthly maintenance charges. Else any amount less than 7500/- per month whether it crosses 20 lakh or not hardly matters. So in our opinion car park will be inclusive of maintenance if charged from everyone. Else you can debate

Ques: 910: The Taxpayer for the FY 2017-18, 2018-19 and 2019-20 has correctly declared credit notes in GSTR 1, however at the time of filing GSTR 3B the same was added to input tax credit instead of reducing the same from output tax liability. The department has issued a show cause notice to reverse the same. What should be our reply?

Ans: We should prepare a good reco supported by gstr 9 if filed.