CA Nikhil Gupta asked 5 years ago
GST cancellation and subsequent filing of Return
GST registration was applied for cancellation in June 2019. However, it was later noticed that certain bills pertaining to June 2019 were left on which GST could not be deposited. Therefore, those bills were reflected in July 2019 and the tax was paid thereon through GSTR-3B. Now the GST registration has been cancelled but the portal is not reflecting the returns file for the months July 2019 onwards. My concern is whether the buyer would be eligible to claim ITC in such a scenario
Answer the question
ConsultEase Administrator answered 5 years ago
The buyer is required to fulfill the conditions of sections 16 and 17 for eligibility of input tax credit. In this case, all conditions of section 16 are fulfilled. Tax is paid by the supplier to the account of the Government. Although there is a condition of reflection in 2A that was introduced on a later date.
In my humble view, Your buyer is eligible for the input tax credit. It cant be denied on the glitches on GSTN portal.
