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GST – West Bengal AAR – Rule 36(4) - Eligibility, documentary evidence and time limit for availing Input Tax Credit – Restriction on claiming input tax credit on account of belated compliances by the supplier - applicant received services from service provider and has availed of input tax credit during the tax periods January ’20, February ’20 and March ’20 – since the service provider has furnished FORM GSTR-1 and FORM GSTR-3B for the tax periods January’20, February’20 and March’20 in the month of November’20 input tax credit was restricted to the applicant in respect of said invoices in the auto-drafted FORM GSTR-2B for the month of November ’20 with the remark ‘Return Filed Post Annual Cut-off’ – applicant case that Rule 59 and Rule 60 of the CGST Rules in existence till 31-12-2020 did not prohibit availment of Input Tax Credit claimed by the applicant in the instant case - Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by service provider for the said period for which the supplier has actually paid the tax charged in respect of such supply to the Government or whether the applicant has to reverse the said ITC already availed by him where service provider has actually paid the tax, though belatedly and fulfilled the responsibility cast upon them by Section 16(2)(c) of CGST Act, 2017 and all other conditions as mentioned in Section 16(2)(a), 16(2)(b), and 16(2)(d) are fulfilled by the applicant – HELD - Section 16 of the CGST Act specifies conditions and restrictions towards entitlement of input tax credit. The said section contains four sub-sections which are to be read in a conjoint manner and the same must be read together with the rules prescribed in this regard as sub-section (1) of section 16 entitles a registered person to take credit of input tax subject to fulfillment of such conditions and restrictions as may be prescribed - the applicant has availed of input tax credit against supplies received from supplier and the details of the invoices in respect of such supplies have not been uploaded by the supplier during the said tax periods. The applicant has, therefore, availed of input tax credit in violation of the restrictions as prescribed in sub-rule (4) of rule 36 – while the Authority agree with the submission made by the applicant that the auto-drafted FORM GSTR-2B generated for the period prior to the enactment of the amended rule 60, does not have any statutory force towards entitlement of input tax credit for the tax period January-20, February-20 and March-20 but the applicant cannot deny that the provisions of sub-rule (4) of rule 36 was already in force during the period when the applicant has availed of input tax credit in the instant case - the applicant has availed of input tax credit in excess of his entitlement prescribed under sub-rule (4) of rule 36 - The applicant is not entitled for input tax credit claimed by him on the invoices raised by supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has furnished FORM GSTR-1 and FORM GSTR-3B in the month of November ’20 and the applicant is, therefore, required to reverse the said input tax credit
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