IGST ITC Reported In GSTR-9 Can Be Allowed As Set-off, Even If It Was Missed In Monthly GSTR-3B: Calcutta HC

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IGST ITC Reported In GSTR-9 Can Be Allowed As Set-off, Even If It Was Missed In Monthly GSTR-3B: Calcutta HC

GST

Published on

01/12/2025

By Mariya Paliwala

IGST ITC Reported In GSTR-9 Can Be Allowed As Set-off, Even If It Was Missed In Monthly GSTR-3B: Calcutta HC

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The Calcutta High Court has held that Input Tax Credit (ITC) under Intergrated Goods and Service Tax (IGST) reported in GSTR-9 can be allowed as set-off, even if it was missed in monthly GSTR-3B. The bench of Justice Om Narayan Rai has observed that Appellate Authority has not indicated as to why claiming of ITC…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

IGST ITC Reported In GSTR-9 Can Be Allowed As Set-off, Even If It Was Missed In Monthly GSTR-3B: Calcutta HC

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