Answer

1. F

   Facts

   ITC claimed in a return filed after the Sec 16(4) time limit is generally not allowed. Check the dates, and look for any relief under the amended law for the period.

2. P

   Provisions and law

   • Sec 16, CGST Act 2017Conditions and time limit for ITC
   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
3. A

   Analysis

   The SOP lists GSTR-3B filed after the Sec 16(4) date as a parameter. Sec 16(5) and 16(6) were inserted later to give relief for FY 2017-18 to 2020-21 and for revoked registrations. Example: ITC of FY 2019-20 claimed in a GSTR-3B filed in November 2020 may be protected by Sec 16(5); check the facts and cite it.

4. C

   Conclusion

   1. 1Note the invoice period and the date of the return in which ITC was claimed.
   2. 2Compare with the Sec 16(4) deadline.
   3. 3Check Sec 16(5) or 16(6) relief.
   4. 4Reply citing the relief, or pay with interest if none applies.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.