{"id":69921,"date":"2024-09-03T08:27:42","date_gmt":"2024-09-03T02:57:42","guid":{"rendered":""},"modified":"2024-09-03T08:27:42","modified_gmt":"2024-09-03T02:57:42","slug":"interim-relief-granted-for-reversing-itc-availed-in-late-gstr-3b-filing-subject-to-deposit-of-rs-25-lakhs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69921","title":{"rendered":"Interim relief granted for reversing ITC availed in late GSTR-3B filing, subject to deposit of Rs. 25 lakhs."},"content":{"rendered":"<p>Interim relief granted for reversing ITC availed in late GSTR-3B filing, subject to deposit of Rs. 25 lakhs.<br \/>Case-Laws<br \/>GST<br \/>Petition challenging adjudication order u\/s 73(9) of CGST\/WBGST Act, 2017 for reversing ITC availed in GSTR-3B filed after prescribed time limit u\/s 16(4). Court noted Rs. 63,28,114\/- was found reversible as per show cause notice. Considering proposed amendment in Finance Bill 2024 allowing ITC for returns filed till 30.11.2021 for FY 2017-18 to 2020-21, and petitio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80982\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Petition challenging adjudication order u\/s 73(9) of CGST\/WBGST Act, 2017 for reversing ITC availed in GSTR-3B filed after prescribed time limit u\/s 16(4). Court noted Rs. 63,28,114\/- was found reversible as per show cause <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69921","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69921"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69921\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}