Taxpayers throughout the country are receiving multiple notices which pertain to blocking of input tax credit invoking rule 86(A) of the CGST rules 2017. In many instances notices are also not received by the taxpayers and the fact only comes to notice when one goes to file the return and it is seen that the input tax credits are blocked. Across multiple High courts, this Rule 86(A) and these notices are being contested. The current article will discuss relating to the legal backdrop of rule 86(A) and if a notice is received under rule 86(A), what are the arguments that can be provided in support against such notices and blocked input tax credits as discussed here. Moreover, the defence mechanism in case of a notice for a difference between GSTR-2A and GSTR-3B are also discussed.
Source Taxguru
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