ITC Claims September GST: Kerala H.C. Ruling for Taxpayers
The Hon’ble H.C of Kerala directed that assesses who filed their returns for the month of September on or before 30th November should have their ITC claims September GST processed if they are otherwise eligible for Eligible Input Tax Credit.
In the case of M. Trade Links v. Union of India Dinesh Kumar Singh, J. WP(C.) NOS. 31559 of 2019 and others (June 04, 2024)
Background of ITC Claims September GST
In the initial years of the GST regime, GSTR-2A was not available for the financial years 2017-18 and 2018-19. To resolve bona fide claims and mistakes, Circular No. 183/15/2022-GST dated 27-12-2022 and Circular No. 193/05/2023-GST dated 17-7-2023 were issued. These circulars cover the period from the introduction of GST till Section 16(2) (aa) CGST was introduced with effect from 1-1-2022.
Earlier, the deadline for furnishing return under Section 39 CGST was 30th September. The Finance Act, 2022 extended the GST return deadlines for September to 30th November.
Kerala High Court ITC Ruling
Case: M. Trade Links v. Union of India
The court ruled that taxpayers who furnished return for September till 30th November must have their ITC claims September GST considered and processed.
Retrospective GST Amendment and Filing Deadlines
This amendment being procedural is to be given retrospective effect. Taxpayers who filed returns after the original date but on or before 30th November are eligible. The court rejected challenges to the constitutional validity of Section 16(2)(c) CGST and Section 16(4) CGST.
Key Takeaways on ITC Claims September GST
- Taxpayers filing September returns by 30th November can claim Eligible Input Tax Credit.
- Retrospective GST amendment ensures that ITC claims September GST are processed even for slightly late filings.
- The Kerala High Court ITC ruling clarifies GST return deadlines and reinforces taxpayer rights.
- Authorities must process claims without rejecting taxpayers for delays between the original filing date and 30th November.