In re Eastern Coalfields Ltd (GST AAR West Bengal)
Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the said ITC already availed by him
The applicant is not entitled for input tax credit claimed by him on the invoices raised by M/s Gayatri Projects Ltd. pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has furnished FORM GSTR-1 and FORM GSTR-3B in the month of November’20 and the applicant is, therefore, required to reverse the said input tax credit.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression ‘GST Act’ would mean the CGST Act and the WBGST Act both.
1.2 Eastern Coalfields Ltd (hereinafter referred to as, the applicant) is stated to be a producer and supplier of coal. The applicant submits that he has received services from M/s Gayatri Projects Ltd (GSTIN: 19AAACG8040K1ZG) and has availed of input tax credit during the tax periods January’20, February’20 and March’20 respectively against 03 (three) invoices bearing number 43 dated 01.01.2020, 44 dated 01.02.2020 and 45 dated 02.03.2020 issued by the said supplier of services. Payments against such supplies have also been made by the applicant.
1.3 However, M/s Gayatri Projects Ltd has furnished FORM GSTR-1 and FORM GSTR-3B for the aforesaid tax periods i.e., January’ 20, February’ 20 and March’ 20 in the month of November’ 20 which has restricted input tax credit in respect of above-noted invoices in the auto-drafted FORM GSTR-2B of the applicant for the month of November’ 20 with the remark ‘Return Filed Post Annual Cut-off’.
1.4 Based on the aforesaid facts, the applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01:
