Well said sir, taxpayers are suffering and this is duty of professionals to raise our voice against these provisions at this juncture..but at the same time, revenue going to invoke section 79 for recovery..what is other way except writ petition..because small taxpayers can not afford to file writ petitions..thanks

Dear sir, In other words, U r conceding that there is no remedy available in the GST Act for this issue and one has to seek remedy under Indian Constitution only and obviously, the jurisdiction will be the Courts only. GST Officer is bound by the GST Act and he goes by it and he cannot grant immunity by invoking articles of Indian constitution. So, either Govt/GST Council has to intervene or one has to approach Court only. Let us hope good sense prevail and Govts will accept the demand to allow taking ITC. Anyway Thanks.

Thank you so much sir, I hear each of your uploaded videos very attentively and save it carefully for listening it again and again which make me courageous to argue against tax official as a response of any notice. In the learning stage of electronically based taxation system- misunderstanding and lack of knowledge in the provisions of law is very common issue for making mistakes, where we have no second chance to rectify our filed return. The small and honest taxpayers are facing very very stress and tention, sir. Thank you again to guide us. It my humble request through you to the revenue department let the honest taxpayers a little relaxation atleast in the primary stage of gst...

Sir, this video is so useful. Just that if it's fully in English it would serve more purpose, as I could not understand few things in between. Would be helpful and appreciate if your videos are fully in English. Just an humble request. Thank you and again appreciate all your efforts.

Main reason for many not filing returns are financial issues for clients..they don't have money to pay the net taxes..they delayed but paid with interest and late fees... dept officers intension is not clear..they want to make profit out of this learning phases..more importantly many are working on 5-10% profit and if they have to pay for ITC.. businessman have suffer heavy losses for such notices

Well said Sir Govt also struggles to maintain balance between honest and hard working taxpayers nd fraudulent practitioners. Dignified Professionals like u play a big role in creating awareness - tax payers nd Govt Authorities as well.

Sir maine galat gst no daal ke eway bill bana diya kisi or ka bun gaya ab mughe kya karna chahiye. Cancell bhi nahi ho raha hai

Sir as per GSTN clarification this section is inserted because of the closure requirement of accounting year. The revenue should have waited for the system to be turn robust.

i have filed gstr3b with combined details of oct to dec instead of december. so now additonal sales and purchase have been claimed. what should we do for rectification of return gstr3b for december.

Sir financial year 19 -20 feb march 20 ka gstr file dec 20 me kya gst input ka reversal notice aaya hai kya karna chaahy

Sir 2018 August to up to till date not filed any returns. Now can we utilise ITC while filing

Respected Sir, You have provided good information. Thank you

बहुत अच्छी जानकारी दी आपने sir, धन्यवाद।

Thank you Sir

Thanks Sir...

Sir, one of my client taken 2018-19 ITC Rs. 828000/-in Sept-2019-3B return. Actual due date for Sept-19 was 25-10-2019. But to technical problem the said return was filed on 30-10-2019. Whether, sumoto reverse the credit while filing GSTR-9c or else retain the same. Please advise

Respected Sir jo dealer ne late fees paid kor ke return de raha hai and ITC 3b return me claim kar raha hai orthat FY-2018-2019 ka return fy-2019-2020 ander dec-2019 me 3b late fees de kor filling kora and 3b claim keya hai to department se letter send kiya hai ki due time ke bad itc claim keya hai to ap itc reversal kor dijiya to sir itc hamara vested right hai to lene keliya matlob ham o itc lepayenge please please sir and me

Sir we have one query regarding itc My client gst return from Sept 2018 to December 2019 filed on 1st December 2019 as per itc 16(4) rule we not allowed itc from sept to March 2018... What should we do we claim those itc from every month in that period... And those purchase party show there all bills in gstr2a.... please guide sir

Sir, State GST office se koi noticed without DIN hai to wo notice valid Hoga?

Sir I am fortunate to learn from you in Aldine through satellite classes , in the year 2017. Sir I filed GST of FY 2018-19, in the month of Dec19 and I got notice in March21. The notice also does not include DIN. How to defend my self to avoid reversal/payment of taxes?

Can we filed 2018-19 missing invoice in March 2020 return

Under section 39 as on date there are two returns return form 3 and 3b. It was notified earlier that where 3b is filed 3 is not required to be filed. But return 3 still exists and has not been taken away Completely from the act. So if two return exists two due dates exists irrespective of the fact that we are not required to file 3 where 3b has been filed. So if 3 exist due date of 3 also exist, hence due date of 3 cannot be said to be expired. So one may interpret in the above way also and whenever there is any different possible view on tax laws the interpretation beneficial to taxpayer has to be applied.

Very Good Information Sir.... Thank you Sir🙏

sir.. is it for cgst department only?? Because no such din is quoted in sgst department notice

Thanks 🙏 sir

Sir I have Feb and March 2020 invoice and I file 3b of said period in Nov 2020 with late fee. Dep. Issue notice that you have not complied 16(4) and I have replied but dept Pass Denial order. Now I want to file 161, then what should be my basis ??

Sir..Please try to do the video in English

As per Section 16(4), supplier has also to upload/furnish gstr1 within time limit, otherwise ITC would not be available.

Sir, Is there any judgement passed till date in favour of taxpayer against the same issue?

Sir, I have been served with Demand order regarding recovery of ITC Reversal. And last date is 11.03.2020

Dear Sir, Department will ignore this video because they enjoys issuing notices to taxpayers and disturbing their peace of mind.

Hi PLEASE sir advice me i return file for oct18 to oct19 return file in the month of Nov 19 I received mail without din number and call from gst office for reversal of itc avail for Oct 18 to Mar 19 RS 2047000/- SO WHAT CAN I DO MY ANNUAL RETURN FILE IN THIS MONTH CAN I AVAIL CREDIT OR WAIT STILL LAST DATE

Good video. Thank you Sir.

Whether DIN is also mandatory for communications issued by state GST deptt?

Sir the same happened to me I have not taken credit as it was not showing in 2A .but now showing shall I avail the same in month of feb 20 as the credit was for jan fab March 19

👌 good reasoning

Sir really I'm very impressed to watched this, I'm dealer under registerd gst, we availed input cess 2017-18 on the month of mar 2019 but return filed on 27-04-2019, gst officials issued showcase notice that irregular ITC, due date is over can u help me on this matter 🙏

But sir lots of cases filed against 16(4) but court favoured all the decision in favour of department...

Dear sir mereku section 16(4) notice aagaya how to replay this notice plz help me

Great study

Sir this is really vital knowledge sharing. I have a practical Question that for March,2019 GST 3B was filed on 12.12.2019 and input was claimed the same in march,2019 return late fees also paid on that but department raised demand of all the input claimed in the month of March,2019 return filing date 12.12.2019. Sir my Question is that return was filed late but input to march ,2019 m hi claimed mana jayega n

sir even itc automatically appearing in gstr2a can be the argument for why itc should not be denied even though in gstr3b not availed

Sir please note down the fact that there is also time limit for demand of taxed

wow...good analysis

Sir if there is a system glitch return would have not filed. If return is filed ineligible credit should not be allowed

Can Anyone tell me what happened in previous notices

Kindly explain in English Sir we don't know hindi

Please issue the latest edition of GST Law and analysis book. Currently, it's Feb 2019 edition.

Dear Sir ... Any relief for 16(4) for 17-18. To be discussed.... Is there any impact of some cases filed regarding this In Gujarat high court

🙏🙏🙏🙏🙏🙏🙏🙏

Sir, i don't agree with you. Act has provided sufficient time to adjust credit post closure of books of a particular fy. How much more time do u need. If you don't know how much credit u have or can't keep track of it, it's your procedural issue. Yes, i agree with u on glitches of the portal. But this does not mean that 16(4) should cease to exist.

Sir can you share Reply draft copy

Sir is there any latest updates regarding sec 16 (4) itc avialed of FY 18-19

Hello sir Logic and reason cannot be beyond a rule. Credit is also not absolute right its subject to certain conditions laid down in gst law which includes sec 16 abt you are discussing Incase of tran 1 all tax payer who could not file tran1 due to sys error were again allowed to file tran1

Nice

please explain in English, sir we dint know Hindi and urgently need your points for this issue face a gst department

Hope you will reply Waiting for your call instead

I would like to take other view Old credit earned /accrued and existing in books is yours vested right which Court stated that cant be defeated or lapsed due to non filing of Trans-1 More particularly, that was so as time limit eas mentioned in rule and not in act and rherefore, time limitation of TRans1 in rule held to be procedural (FB 2020 seeks to rectify that by amending section to provide time limit). Now, on the contrary, ITC under GST is earned only on filing of return not merely by entry in books. Hence, it is difficult to call unearned ITc as vested right

Sir I am abhishek kumar nayak a small business man name meera traders my turnover is 2 crore annual income is 3 lakh due to some problem I have submitted my gst3b feb march 2018 2019 after last date 24 october due to this gst department give me 20 lakh notice say itc return after lockdown my business is not good what I will paid this what I do this I am going to depration

Sir, if a taxpayer has not filed the GSTR 3B for Feb 19. However now say on 06.03.2020 taxpayer is filing the said return so can claim ITC on the return of Feb 19 as per credit appearing in GSTR 2 A? Or since this return is being filed after 20.10.19 so now no ITC for Feb 19 cannot be taken.

Govt Should remove sec 16(4) now as they have now introduced rule 36(4) and GSTR2B .

Nobody can help a

Such time limit limit are provided to stop misuse. for a credit six month time is good enough to claim credit Where is the problem stop cursing the revenue dept ONCE AGAIN LOGIC CAN NOT BE BEYOND RULES

Respected Sir jo dealer ne late fees paid kor ke return de raha hai and ITC 3b return me claim kar raha hai orthat FY-2018-2019 ka return fy-2019-2020 ander dec-2019 me 3b late fees de kor filling kora and 3b claim keya hai to department se letter send kiya hai ki due time ke bad itc claim keya hai to ap itc reversal kor dijiya to sir itc hamara vested right hai to lene keliya matlob ham o itc lepayenge please please sir and me

Respected Sir jo dealer ne late fees paid kor ke return de raha hai and ITC 3b return me claim kar raha hai orthat FY-2018-2019 ka return fy-2019-2020 ander dec-2019 me 3b late fees de kor filling kora and 3b claim keya hai to department se letter send kiya hai ki due time ke bad itc claim keya hai to ap itc reversal kor dijiya to sir itc hamara vested right hai to lene keliya matlob ham o itc lepayenge please please sir and me

Respected Sir jo dealer ne late fees paid kor ke return de raha hai and ITC 3b return me claim kar raha hai orthat FY-2018-2019 ka return fy-2019-2020 ander dec-2019 me 3b late fees de kor filling kora and 3b claim keya hai to department se letter send kiya hai ki due time ke bad itc claim keya hai to ap itc reversal kor dijiya to sir itc hamara vested right hai to lene keliya matlob ham o itc lepayenge please please sir and me