GSTR-3B allowed to be filed manually
Tran-I credit not reflected in in GSTR-3B
The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings.
[Also refer New GST Books ]
Video Explanation by CA Satbir Singh
HIGH COURT OF DELHI
Indusind Media Communications Ltd.
v.
Union of India
W.P. (C) NO. 8691 OF 2018
CM NOS. 38569 & 43568 OF 2018
OCTOBER 16, 2018
Monish Panda and Mrinal Bharat Ram, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD, Ms. Urvi Mohan, Shivan Vij, Advs., Amit Bansal, Sr. Standing Counsel and Rishab Gulati, Adv. for the Respondent.
ORDER
1. We have heard counsel for the parties.
2. In the previous order, this court had noticed the petitioners’ basic grievance with respect to its credits not being reflected in its electronic credit ledger account –
(A) : in regard to transitional credit (i.e. transactions prior to 30.06.2017) which in turn affected the credit for the later period,
(B): post 01.07.2017 credit.
3. The petitioners had relied upon the Tran-I. According to counsel for the respondents it discloses facially that in respect of its Delhi office/unit, the input credit of Rs. 7.54 crores was available as on 27.12.2017. The said chart is as follows :
| Sl. No. | Registration No. under existing law (Centralized) | Tax period to which the last return filed under the existing law pertains | Date of filing of the return | Balance eligible CENVAT credit carried forward in the said last return | GSTIN of receivers (same PAN) of ITC of Central Tax | Distribution document invoice | ITC Central Tax transferred | |
| No. | Date | |||||||
| 1. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 37AABCG219B226 | 001 | 24/08/2017 | 900000 |
| 2. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 18AABCG221981Z7 | 002 | 24/08/2017 | 2000000 |
| 3. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 07AABCG2219B1ZA | 12 | 24/08/2017 | 745000.00 |
| 4. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 24AABCG2219B2ZD | 11 | 24/08/2017 | 52100000 |
| 5. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 29AABCG2219B2Z3 | 10 | 24/08/2017 | 21800000 |
| 6. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 09AABCG2219B1Z6 | 009 | 24/08/2017 | 3133427 |
| 7. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 21AABCG2219B1ZK | 007 | 24/08/2017 | 1170000 |
| 8. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 16AABCG2219B1ZB | 008 | 24/08/2017 | 900000 |
| 9. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 29AABCG221982Z3 | 005 | 24/08/2017 | 240451 |
| 10. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 23AABCG2219B1ZG | 006 | 24/08/2017 | 350715 |
| 11. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 30AABCG2219B121 | 003 | 24/08/2017 | 1200000 |
| 12. | AABCG2219B5D002 | 062017 | 24/08/2017 | 37,33,83,587 .00 | 34AABCG2219B2ZD | 004 | 24/08/2017 | 239106 |
4. It is submitted that with respect to the error in the reflection of such credit in its electronic account, the matter was referred to the Grievance Redressal Forum of the GST Council which has noted in its minutes of meeting dated 21.08.2018 that the petitioners have a grievance which needs to be addressed.
5. It is highlighted that the reflection of Tran-I credit in GSTR-3 is essential as it would ultimately impact the availability of credit for the entire duration -both transitional credit and input credit for the period 01.07.2017 onwards. Learned counsel submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of Rs. 37 crores.
6. The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings.
7. It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit.
List on 23.01.2019.