{"id":40353,"date":"2023-09-13T15:57:35","date_gmt":"2023-09-13T10:27:35","guid":{"rendered":"https:\/\/plyinsight.com\/?p=40353"},"modified":"2023-09-13T16:20:33","modified_gmt":"2023-09-13T10:50:33","slug":"no-automatic-reversal-of-itc","status":"publish","type":"post","link":"https:\/\/plyinsight.com\/hi\/no-automatic-reversal-of-itc\/","title":{"rendered":"ITC \u0915\u0947 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0906\u0935\u0930\u094d\u0924\u094d\u0924\u0928 \u092a\u0930 \u0930\u094b\u0915"},"content":{"rendered":"<p><span style=\"color: #000000;\">\u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0939\u093e\u0908\u0915\u094b\u0930\u094d\u091f \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923\u0903 \u0906\u092a\u0942\u0930\u094d\u0924\u0915 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u0915\u0947 \u0905\u0926\u093e \u0928\u0939\u0940\u0902 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0928\u0915\u093e\u0930 \u0928\u0939\u0940\u0902 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902<\/span><\/p>\n<p><span style=\"color: #000000;\">\u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092b\u0948\u0938\u0932\u0947 \u092e\u0947\u0902, \u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0939\u093e\u0908\u0915\u094b\u0930\u094d\u091f \u0928\u0947 \u0928\u093f\u0930\u094d\u0923\u092f \u0926\u093f\u092f\u093e \u0939\u0948 \u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-2\u090f \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940\u0906\u0930-3\u092c\u0940 \u092e\u0947\u0902 \u092e\u093f\u0932\u093e\u0928 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0905\u0938\u0902\u0917\u0924\u093f \u092a\u093e\u090f \u091c\u093e\u0928\u0947 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u0915 \u0915\u0940 \u091c\u093e\u0902\u091a \u0915\u093f\u090f \u092c\u093f\u0928\u093e ITC \u0915\u094b \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u0928\u0915\u093e\u0930 \u0928\u0939\u0940\u0902 \u0938\u0915\u0924\u0947\u0964 \u092f\u0939 \u0928\u093f\u0930\u094d\u0923\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u091a\u0941\u0915\u093e\u0928\u0947 \u092f\u093e \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0928\u0947 \u0915\u0940 \u0905\u0938\u092e\u0930\u094d\u0925\u0924\u093e \u0915\u0947 \u0915\u093e\u0930\u0923 \u0916\u0930\u0940\u0926\u093e\u0930 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u0940 \u092e\u093e\u0902\u0917 \u0928\u094b\u091f\u093f\u0938\u094b\u0902 \u0915\u094b \u0930\u093e\u0939\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u2018\u2018\u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u0915\u0947 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\u092e\u0947\u0902 \u0915\u0939\u093e\u0964<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0915\u094b\u0932\u0915\u093e\u0924\u093e \u0939\u093e\u0908\u0915\u094b\u0930\u094d\u091f \u091a\u0940\u092b \u091c\u0938\u094d\u091f\u093f\u0938 \u091f\u0940 \u090f\u0938 \u0938\u093f\u0935\u0917\u094d\u0928\u093e\u0928\u092e \u0914\u0930 \u0928\u094d\u092f\u093e\u092f\u092e\u0942\u0930\u094d\u0924\u093f \u0939\u093f\u0930\u0923\u092e\u092f \u092d\u091f\u094d\u091f\u093e\u091a\u093e\u0930\u094d\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u092f\u0939 \u0928\u093f\u0930\u094d\u0923\u092f \u0926\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">\u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0915\u094b\u0930\u094d\u091f \u0928\u0947 \u0915\u0939\u093e \u0915\u093f \u0930\u093e\u091c\u0938\u094d\u0935 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 GST-ITC \u0915\u093e \u0906\u0935\u0930\u094d\u0924\u0928 \u0916\u0930\u0940\u0926\u093e\u0930 \u0938\u0947 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\u0906\u092a\u0942\u0930\u094d\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u0928 \u091a\u0941\u0915\u093e\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0906\u0908\u091f\u0940\u0938\u0940 \u0926\u0947\u0928\u0947 \u0938\u0947 \u0907\u0928\u0915\u093e\u0930 \u0915\u0930 \u0926\u093f\u092f\u093e \u0925\u093e\u0964 \u091c\u092c\u0915\u093f \u0916\u0930\u0940\u0926\u093e\u0930 \u0915\u0930\u0926\u093e\u0924\u093e \u0928\u0947 \u092f\u0939 \u0926\u093e\u0935\u093e \u0915\u093f\u092f\u093e \u0925\u093e \u0915\u093f \u0909\u0938\u0915\u0947 \u092a\u093e\u0938 \u0906\u092a\u0942\u0930\u094d\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0930 \u0926\u0947\u092f\u0924\u093e \u092a\u093e\u0932\u0928 \u0915\u0947 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u0924\u0902\u0924\u094d\u0930 \u0909\u092a\u0932\u092c\u094d\u0927 \u0928\u0939\u0940\u0902 \u0939\u0948, \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 \u0928\u0947 \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 16(2)(\u0938\u0940) \u0915\u093e \u0938\u0916\u094d\u0924 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e\u0928 \u0915\u0930\u0915\u0947 \u0906\u0908\u091f\u0940\u0938\u0940 \u0915\u094b \u0907\u0928\u0915\u093e\u0930 \u0915\u0930 \u0926\u093f\u092f\u093e \u0925\u093e\u0964<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>ITC Can&#8217;t Be Denied Automatically For Non-Payment of Taxes by Supplier: Calcutta HC Ruling In a landmark judgment, the Calcutta High Court has ruled that input tax credit (ITC) under GST cannot be denied over a mismatch in GSTR-2A and GSTR-3B without any investigation into the supplier. The ruling provides massive relief to companies facing [&hellip;]<\/p>","protected":false},"author":1,"featured_media":40355,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5009],"tags":[1025,5205,1075,5202,250,5204,1087,98,1432,5206,5201,5203,252,295,4180],"class_list":["post-40353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-september-news-2023","tag-business","tag-calcutta-high-court","tag-cgst","tag-cgst-act","tag-gst","tag-hc-ruling","tag-high-court","tag-input-tax-credit","tag-itc","tag-landmark-judgment","tag-non-payment-of-taxes","tag-payment-of-tax","tag-supplier","tag-tax","tag-taxpayer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>No Automatic reversal of ITC - PLY INSIGHT<\/title>\n<meta name=\"description\" content=\"The court, however, said the reversal of GST input tax credit from the buyer shall also be an option available with the revenue authorities\" \/>\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\/no-automatic-reversal-of-itc\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No Automatic reversal of ITC - 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