GST Update- GST Input Tax credit


Dear Reader,


This is to update you about the recent decision of the Gujarat High Court in the case through Authorised Partner) Vs. Union of India in Special Civil Application No- 18962 of 2018.

The said decision has held (GST) Press Release dated 18/10/2018 to be illegal to the extent that it purports to clarify the last date for availing input tax credit (under GST) relating to the invoices issued during the period from July 2017 to March 2018, to be the last date for filing of Return in Form GSTR-3B for the month of September, 2018 (i.e. 20th October, 2018).

The Govt. however, extended the deadline for availing GST input tax credit on such invoices till the date of furnishing of GSTR-3B Return of March, 2019, vide Press Release dated 22/12/2018 pertaining to the decisions of 31st GST Council meeting.

The implications of the said decision of the Gujarat High Court would be, it will open another window for the industry to claim the GST input tax credit on such invoices till 31/08/2019 (i.e. the last date of filing Annual Return for FY 2017-18) & will bring huge relief to the industry.

The link to the judgement in the said decision is provided herein below for your reference. Trust you find the same useful!

We take this opportunity to introduce ourselves as a provider of Indirect Tax/GST services, in addition to the other practice domain areas. We would like to meet you personally as per mutually agreed time, to offer our quality services to you.



Link to the judgment of the Gujarat High Court in the case of AAP & CO (Chartered Accountants through Authorised Partner) Vs. Union of India in Special Civil Application No- 18962 of 2018.



Thanking you.