ITC is ineligible where there is delay in filing GSTR 3B beyond the time limit prescribed under Section 16(4) of the CGST Act
The petitioner1 commenced business during Covid-19 pandemic and had obtained registration in March 2020. The petitioner submitted that due to Covid pandemic the return in Form GSTR 3B for March 2020 could not be filed within the prescribed timeline and could only be filed on November 27, 2020, with late fees. The Input Tax Credit (“ITC”) availed by the Petitioner in the said return was denied by the GST authorities.
