{"id":72194,"date":"2025-08-02T07:24:49","date_gmt":"2025-08-02T01:54:49","guid":{"rendered":""},"modified":"2025-08-02T07:24:49","modified_gmt":"2025-08-02T01:54:49","slug":"petitioner-39-s-late-input-tax-credit-claim-in-gstr-3b-for-fy-2018-19-referred-for-reconsideration-under-finance-act-2024","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72194","title":{"rendered":"Petitioner&#39;s Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024"},"content":{"rendered":"<p>Petitioner&#39;s Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024<br \/>Case-Laws<br \/>GST<br \/>The HC addressed the petitioner&#39;s erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for FY 2018-19, which was disallowed in the original order. The petitioner&#39;s rectification application, submitted on 14.02.2025 to the Superintendent, Central GST &#038; Excise, remains pending. The court refrained from adjudicating the merits<\/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=91186\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner&#8217;s Late Input Tax Credit Claim in GSTR-3B for FY 2018-19 Referred for Reconsideration Under Finance Act 2024Case-LawsGSTThe HC addressed the petitioner&#8217;s erroneous claim of input tax credit (ITC) filed after the due date in GSTR-3B returns for F<\/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-72194","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72194","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=72194"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72194\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}