Q. 635 Notice regarding ITC ineligible due to Claim on ITC in respect of supplies from taxpayers whose registration has been cancelled RESTROSPECTIVELY.(Claim of ITC on invoices or debit notes issued by such suppliers after the effective date of cancellation).For the period 2018-2019.But I had claimed ITC before the effective date of cancellation. For example, One supplier whose registration is cancelled on 11,May2018 but I claimed ITC for the month of April2018 in May2018 ?

Ans. You are required to prepare an analysis report disclosing the eligible ITC and respond the same.