No Denial of GST Credit if Supplier is Non Existent or his registration cancelled || CA Bimal Jain

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No Denial of GST Credit if Supplier is Non Existent or his registration cancelled || CA (Adv) Bimal Jain
🔰 For Complete Judgement: www.a2ztaxcorp.com/wp-content...
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📍 Live GST Course on:
🔰 "GST Input Tax Credit (ITC)" by CA (Adv) Bimal Jain
3 Day | 3 Session | 9 Hours
June 16 | 3:00 - 6:00 PM, June 17 | 3:00 - 6:00 PM and June 18 | 11:00 AM - 2:00 PM (IST)
2,999/- (Inclusive of GST)
💥 Special Discount valid till 10 June 2023 💥
🔖 Registration/Payment link: ⬇️
www.a2ztaxcorp.in/product/gst...
Coverage of the Course :
📝 ITC on Works Contract and Construction of Immovable Property related issues such as:
➡️ Installation of lift
➡️ Overhead crane
➡️ Construction of warehouse for leasing
➡️ Civil construction for installation of machinery etc.
📝 Credit on free gifts, samples, goods lost, stolen or destroyed etc.
📝 ITC & Tax paid under Section 74, 129 and 130
📝Discussion on various important judgments on ITC:
➡️ How to prove genuineness of transactions to avail GST IT
➡️ ITC can be claimed during revocation of cancelled GST registration
➡️ Claiming Time Barred ITC for the period of Cancellation
➡️ ITC availability on vouchers and subscription packages
➡️ Constitutional validity of Section 16(2)(c) challenged in various cases
➡️ Constitutional validity of Section 16(4) challenged in various cases
➡️ Case laws on rectification of error or omission made while filing GST statements/ returns/ forms
➡️ Other important case laws on GST ITC any many more.
For details, or any queries,
📞: 8076563802, 011 42427056
📧: info@a2ztaxcorp.com, intern@a2ztaxcorp.com or Visit: www.a2ztaxcorp.in
Dear Friends & Colleagues,
With the blessings of the Almighty God and your Love & best wishes, our latest book “GST Law and Commentary with Analysis and Procedures (Set of 4 Volumes) By Bimal Jain & A2Z Taxcorp LLP" May, 2023 Edition is launched in the market.
📚 Order your Copy at: tinyurl.com/2p95cdyx
💥 Complete Walk-through of the Book: tinyurl.com/2p8j8rpx
Highlights of the Book:
⭐ Vol 1: Detailed commentary (with updated provisions, rules, circulars, etc.) on various domains of GST laws & provisions viz. Supply of goods or services - intra-state and inter-state. Principles of time of supply & place of supply, taxable person, GST ITC, reverse charge mechanism, exports and imports, job work, TDS, TCS, etc., with practical case studies and illustrations & FAQs for conceptual clarity.
⭐ Vol 2: Detailed discussion on constitution of the GSTAT, demand and recovery, inspection, search, seizure & arrest, etc., offences, penalties, prosecution, compounding, and appeals & revision, under GST. Discussion of all procedural requirements viz. registration, payment, invoice, refund, e-way bill, along with relevant forms & their due dates, ‘e-invoicing’ and ‘QR code’ under GST.
⭐ Vol 3: Discussion on way forward GST return system - sequential filing of GST returns, GST Returns filing & matching of GST ITC with tabular presentation of GSTR-9 and GSTR-9C, etc. Complete Guide and Manual for GST Rates of Goods or Services/ Exemptions of Goods or Services updated as on date including all the latest notifications, circulars, press release, etc.
⭐ Vol 4: All updated CGST, IGST, UTGST and GST Compensation Cess Act and rules, Notifications, Circulars, Orders, Press Releases, various GST Forms & utilities, GST Council Meetings, etc. (With QR code access through Coupon code)
Please do share your valuable feedback/ suggestions and recommend to your friends and colleagues.
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Пікірлер: 24

@sureshbatheja6721 6 күн бұрын

Non existence only means that address on which registration is taken not available. He is very much available on portal filling GST returns.. his IP address very much available

@NationFirst2014 9 ай бұрын

If supplier is not in existence, then how did he supplied the goods?

@Kimbabysamy Жыл бұрын

Dear sir, Here supplier cancelled registration on October-18 before made a supply on November-18 then how supplier can deposit gst tax payment to government????????

@kotichunduri4947 6 ай бұрын

Happy new year Bimal jee, wish u continue your contribution to GST connected people in a more precise and knowledgeable way, shubham

@n.k.associates3947 9 ай бұрын

Same problem is happening with us

@hms1403 Жыл бұрын

Sir suppliers filed returns very late and paid tax after revocation of cancelation of his registration. In the mean time buyer has not paid him tax amount till date since he has to revers his credit in the same return period because of not reflected in 2Aand 2B. How to get this credit by buyer now and supplier can get his tax amount kept pending by buyer.

@jyotibautturkar 11 ай бұрын

In our case ITC allowed but department claim interest and panelty.. how we will deny department claim

@pawanmittal1442 Жыл бұрын

😊😊

@md.ahamadrazasheikho6691 10 ай бұрын

The same is happening with me.

@bharatpasee9504 5 ай бұрын

Sir gargo traders kolkata highcourt case law not considered in gujarat GST Department... What we can do....? Please gaid me sir

@mujeebullah87 Жыл бұрын

Sir

@ahshankhan2812 Жыл бұрын

In case of GST suo moto cancellation of supplier,supplier has been not file the dues return timely,in this period recipient not claim his ITC due to non filling of return and now Date is over for itc claim,in this case recipient deduct the ITC amount in from supplier next bills directly without any notification, now supplier revocate the GST with all dues intrest, late fee on his liabilities.. Can supplier get that money which directly deducted by recipient?if yes then how?bcus supplier paid all dues with intrest and late fees..plz reply sir

@user-hq9iw5ld3l Жыл бұрын

Sir, The dept authorities has not been accepting quoting lgw case laws and they have been demanding the taxes in case nonexistent suppliers. Is it possible to appeal for the same.

@akshatagarwal887 Жыл бұрын

Same here revenue authorities are not favouring the assessee anymore. Tribunal may only the way 😢

@cabimaljain Жыл бұрын

Yes pls...file appeal

@rameshgoddumari601 Жыл бұрын

Sir we are eagerly waiting for complete gst certified advanced course. Please announce. Thanks

@cabimaljain Жыл бұрын

Will try in future...thanks..

@bhunganibhumit7234 Жыл бұрын

DEAR SIR IF WE BUY MATRIAL AND PATRY ACCULY SUPPLY MATERIAL TO US BUT BUT OUR SELLER WHO IS GIVE SUPPLY TO US THIS SELLER BUY MATRIAL IN CASH TO OTHER PERSON AND TAKE STOCK BILL TO OTHER MAKE THIS PROCESS THEN SELL THIS MATRIAL TO US AFTER SOME TIME WE GOT INQUIRY OF THIS PATRY HOW TO FIGHT AGAINST GST OFFICER IF WE HAVE VIDOE SOME MATRIAL WHEN WE GOT PURCHASE

@ravimodani8554 3 ай бұрын

We have received a summon from dggi and they have freezed our bank accounts and reversed my itc without any notice or demand atating that my supplier is non exixtent who have not paid taxes to government but where as the suppliers have filed gstr-1 and gstr-3b. What should we do in this

@cabimaljain 3 ай бұрын

Writ is the option

@ravimodani8554 3 ай бұрын

@@cabimaljain Can they issue summons outside there jurisdiction

@sarveshkm8535 11 ай бұрын

Sir in one case for the month of January and February 2021 itc has not been claimed by over sight by an honest dealer as he has filed GST R 3B. We seek your advice and assistance in this case. Awaiting your reply sir

@cabimaljain 11 ай бұрын

will be disputed by Dept u/s 16(4) of the CGST Act