{"id":39916,"date":"2023-08-08T12:56:49","date_gmt":"2023-08-08T07:26:49","guid":{"rendered":"https:\/\/plyinsight.com\/?p=39916"},"modified":"2023-08-31T13:47:13","modified_gmt":"2023-08-31T08:17:13","slug":"new-gst-rule-on-excess-itc-claim","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/new-gst-rule-on-excess-itc-claim\/","title":{"rendered":"New GST Rule on Excess ITC Claim"},"content":{"rendered":"<p><span style=\"color: #000000;\">The GST Council is likely to decide on a new rule in GST law under which businesses would be required to explain the reasons for excess input tax credit (ITC) claimed or deposit the amount with the exchequer.<\/span><\/p>\n<p><span style=\"color: #000000;\">The Law Committee, comprising tax officers from Centre and states, has opined that where the ITC availed in GSTR-3B return exceeds the amount of ITC available in accordance with the auto-generated statement GSTR-2B by a specified threshold, the registered person may be intimated on the portal about such difference and be directed to either explain the difference or pay the excess ITC along with interest.<\/span><\/p>\n<p><span style=\"color: #000000;\"> The Committee has suggested that the provision should kick in if the difference is more than 20% and more than Rs 25 Lakh.<\/span><\/p>\n<hr \/>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>\u0905\u0927\u093f\u0915 ITC \u0926\u093e\u0935\u093e \u0915\u0947 \u0932\u093f\u090f \u0928\u092f\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u0937\u0926 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u092e\u0947\u0902 \u090f\u0915 \u0928\u092f\u093e \u0928\u093f\u092f\u092e \u0924\u092f \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930 \u0930\u0939\u0940 \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0917\u0940 \u0915\u093f \u0935\u0947 \u0905\u0927\u093f\u0915 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (\u0906\u0908\u091f\u0940\u0938\u0940) \u0915\u0947 \u0926\u093e\u0935\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u0923 \u0938\u094d\u092a\u0937\u094d\u091f \u0915\u0930\u0947\u0902 \u092f\u093e \u0930\u0915\u092e \u0915\u094b \u0938\u0930\u0915\u093e\u0930\u0940 \u0916\u091c\u093e\u0928\u0947 \u092e\u0947\u0902 \u091c\u092e\u093e \u0915\u0930\u0947\u0902\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u092d\u093e\u0917 \u0915\u0947 \u091f\u0948\u0915\u094d\u0938 \u0905\u0927\u093f\u0915\u093e\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u092c\u0928\u0947 \u0932\u0949 \u0915\u092e\u093f\u091f\u0940 \u0928\u0947 \u092f\u0939 \u092e\u0924 \u0926\u093f\u092f\u093e \u0939\u0948 \u0915\u093f \u091c\u0939\u093e\u0902 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3\u092c\u0940 \u0930\u093f\u091f\u0930\u094d\u0928 \u092e\u0947\u0902 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0928\u0941\u0938\u093e\u0930 \u0911\u091f\u094b-\u091c\u0928\u0930\u0947\u091f\u0947\u0921 \u0938\u094d\u091f\u0947\u091f\u092e\u0947\u0902\u091f<\/span><\/p>\n<p><span style=\"color: #000000;\">\u090f\u0938\u091f\u0940\u0906\u0930-2\u092c\u0940 \u0915\u0947 \u0938\u093e\u0925 \u0909\u092a\u0932\u092c\u094d\u0927 \u0906\u0908\u091f\u0940\u0938\u0940 \u0930\u093e\u0936\u093f \u0938\u0947 \u0905\u0927\u093f\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0924\u094b \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092a\u094b\u0930\u094d\u091f\u0932 \u092a\u0930 \u0910\u0938\u0947 \u0905\u0902\u0924\u0930 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u0914\u0930 \u0909\u0938\u0947 \u0926\u093f\u0936\u093e-\u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u0926\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u0915\u093f \u0909\u0938 \u0905\u0902\u0924\u0930 \u0915\u093e \u0938\u094d\u092a\u0937\u094d\u091f\u0940\u0915\u0930\u0923 \u0915\u0930\u0947\u0902 \u092f\u093e \u092c\u094d\u092f\u093e\u091c \u0915\u0947 \u0938\u093e\u0925 \u0905\u0927\u093f\u0915 \u0906\u0908\u091f\u0940\u0938\u0940 \u091c\u092e\u093e \u0915\u0930\u0947\u0902\u0964 \u0935\u093f\u092d\u093e\u0917 \u0928\u0947 \u0938\u0932\u093e\u0939 \u0926\u0940 \u0939\u0948 \u0915\u093f \u092f\u0926\u093f \u0905\u0902\u0924\u0930 20 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0914\u0930 25 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948, \u0924\u094b \u092f\u0939 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The GST Council is likely to decide on a new rule in GST law under which businesses would be required to explain the reasons for excess input tax credit (ITC) claimed or deposit the amount with the exchequer. The Law Committee, comprising tax officers from Centre and states, has opined that where the ITC availed [&hellip;]<\/p>","protected":false},"author":1,"featured_media":39919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4800],"tags":[2833,4881,2948,4182,1432,4882,4244,4878,4880,295,4879],"class_list":["post-39916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-august-news-2023","tag-gst-rules","tag-gstr-2b","tag-gstr-3b","tag-income-tax-return","tag-itc","tag-new-gst-rule-on-excess-itc-claim","tag-return","tag-return-filling","tag-statement","tag-tax","tag-tax-credit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New GST Rule on Excess ITC Claim - PLY INSIGHT<\/title>\n<meta name=\"description\" content=\"The Committee has suggested that the provision should kick in if the difference is more than 20% and more than Rs 25 Lakh.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/plyinsight.com\/hi\/new-gst-rule-on-excess-itc-claim\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New GST Rule on Excess ITC Claim - 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