Q. 684 Sir The GST authorities disallowed ITC in repspect of non filers 3b and gstr1 we have submitted some case laws relevant to the same but they are not agreed for the same same. You aware that Madras High Court , Orisa High court delvered judements in favour of taypers but dept not accpecting the same. Please guide 

Ans. You may litigate the matter.

Q. 683 My 2 vendors has issued invoice in the month of may but one forgets to show while filing GSTR – 1 for the month of may and another vendor showed while filing GSTR – 1 but he filed return late so his credit is shown in GSTR – 2A but not reflected in GSTR – 2B . Can I avail both this credit while Filing my GSTR – 3B for the month of May. 

Ans. No, you cannot avail ITC if invoices are not reflected in GSTR-2B of May month.

Q. 682 Goods and services received which are used for non business purpose purpose and hence are ineligible for ITC u/s 16. In this case will we report this ineligible ITC in table 4(A) and reverse in table 4(B) or not to give at any place since 4(B) does not include the ITC reversible u/s 16. 

Ans. The reversal of Input Tax Credit (ITC) used for non-business purposes is necessary. It should be reported in Table 4(A) and 4(B), and the corresponding eligible ITC amount will be displayed in Table 4(C)