Question ID :
44755
How to take benefit of sec16(6)
In this case 2020-21 notice is issued DRC-01
History - Sept-2020 to Mar-2021 return was filed on 10.01.2022 ( as number was cancelled and appeal was filed and then after restore all pending return were filed ) so all ITC claimed in this period is disallowed . The notice is issued before sec 16(6) is enacted. Here query is The appeal order was passed on 24.11.2021 with condition to file all pending returns within 5 days. But to file return GST portal need to give access technically restore of GST Number. So, Ghatak given restore effect on 05.01.2022 and we file all pending returns before 10.01.2022 So my question here is that genuinely 30 days as per sec 16(6) shall be counted from activation of GST number on portal . But we don't have any evidence ( GST REG 20,) which proves our genuineness. No restore order available online.
So any solution to this query pls
Posted by
CA. HEMANG KISHORBHAI AMBANI
on
Dec 03, 2024
Filed Under
GST
Your ITC was disallowed due to delayed return filing after GST restoration, but DRC-01 was issued before Section 16(6) was enacted. Since GST access was restored on 05.01.2022, the 30-day period should start from this date, making your 10.01.2022 filing valid.
Possible Solutions:
Justify the ITC claim by arguing the delay was due to GSTN system constraints.
Provide alternative proof (emails, GST portal logs, system timestamps).
File RTI or GST Grievance to get the restore order details.
Reply to DRC-01, citing Natural Justice principles and procedural delays.
Posted by
SACHIN KUMAR RAI on
Feb 28, 2025