Sir/Mam, As the opening lines of Sec 16(2) is — “Notwithstanding anything contained in this section,…” , so legally Sec 16(2) overrides Sec 16(4) of CGST Act also. Do you agree ?
2) If yes to above, then can we say that even if due date of filing GSTR-3B for Sept’20 month is over, then also we will be eligible to claim ITC for FY 19-20 if the conditions mentioned u/s 16(2) is fulfilled because Sec 16(2) override Sec 16(4) also. So, Can claim ITC after Sept’20 month return also ??
chirag111 Asked question October 15, 2020
I perfectly agree with you. But Deptt. will never agree and any relief may be obtained at higher Courts. Thus if amount is not material, better to forego.
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Frah Saeed Changed status to publish October 15, 2020