Held: The petitioner missed to claim Input Tax Credit (hereafter “ITC”) in respect of IGST pertaining to the months of May 2018, June 2018 and July 2018 while filing the monthly returns in Form GSTR-3B. The petitioner subsequently realized her mistake and claimed ITC while filing the annual return in Form GSTR-9 for the year 2018-19.

The petitioner indicated to the a.....

Held: Section 44 of the Act deals with annual returns which states that every registered person other than an input tax distributor, a person paying tax under Section 51 or Section 52 shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financia.....

Held:  The short issue, which falls for consideration is whether the annual return filed by the appellant in GSTR-9 for the financial year 2017-18 can altogether be ignored. The adjudicating authority was requested to take into consideration the same. However, in the pre showcause notice it was not inclined to do so on the ground that the GSTR-3B was not rectified within the time permitted even though the appellant.....

Held: When the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such documents. In this case, it appears that the claim was rejected entirely on the ground that the GSTR-3B returns did n.....