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sanjay kumar (Advocate)     08 September 2023

Regarding ITC Claim

sir, one of my relative was regular filer of gst return within the due date.In the mean time his son was suffer with cancer and during the treatment son died.due to this reason he could not file his gst return on time. when he became mentally normal than he filed his gst return on time with claiming ITC. Now department has issued a notice of 16(4) .
Now my question is than can my relative get relief on the grounds of humanity on the death of his son.if yes kindly provide me the details.


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 2 Replies

Real Soul.... (LEGAL)     08 September 2023

He should first fo all reply the notice and mention the circumstances under whcih he was not able to submit the returnson due date.

He can file the IT with late fee or file an appeal 

T. Kalaiselvan, Advocate (Advocate)     09 September 2023

It is the challenge for  the application of Section 16(4) which is proving to be a major burden for the business community at large. Many businessman owing to various reasons could not comply with the provision and hence are now facing huge demand notices.

As per section (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier

On a plain reading of the above provisions, it is apparent that taking of Input Tax Credit (ITC) is subject to various conditions enumerated from Sub-Sections (1) to (4). Section 16(4) imposes a condition upon the Registered Tax-Payer (RTP) wherein it is stated that ITC cannot be taken in respect of any invoice or debit note for supply of goods or services or both after the Thirtieth day of November (as amended) following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Thus, a limitation is sought to be imposed on the claiming of eligible ITC. However, there are certain grounds on which validity of Section 16(4) is required to be tested.

You first express your problems and issue a reply notice seeking exemption on humanitarian grounds, after that you can look for the possibiulities for a legal solution, if required


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