Mastering GST Notice Replies: Addressing ITC Issues with Confidence

?? Mastering GST Notice Replies: Addressing ITC Issues with Confidence! ????

Here’s my take on effectively responding to GST notices:

Issue #1: Excess ITC Claimed in Form 3B vs GSTR-2A

?? ITC was claimed for legitimate supplies received.

?? Proofs are key: possession of goods, valid invoice, bank payments, and actual movement of goods – all transactions are 100% genuine, except for ineligible ITC.

? Pro Tip: Ensure you meet all conditions outlined by the Supreme Court in Ecom Gill Coffee Trading Pvt Ltd (2023).

? Kerala High Court in Diya Agencies (2023) backs you up: "ITC can't be denied solely due to non-reflection in GSTR-2A."

Issue #2: ITC Claimed from Non-Existent Dealers

?? Purchases were made from dealers who were existent at the time.

?? Goods movement happened as per valid documentation.

?? You hold valid invoice, e-way bill, proof of tax payments, and proof of bank transactions.

?? Supplier's returns were filed, and ITC reflected in GSTR-2A.

? Calcutta High Court (Gargo Traders 2023): “ITC can't be denied if supplier becomes non-existent or registration is retrospectively cancelled.”

? Calcutta High Court (LGW Industries 2021): ITC denial due to retrospective cancellation? Not happening. Legit purchases made before registration cancellation allow ITC claims.

?? Hope these insights help with your replies!