Rajasthan Government Issues Notification under GST for determining the manner for veriﬁcation of deposit of tax, for allowing Input Tax Credit for pending demands qua assessment years up to 2017-18, where the demands have been created for want of verification of ITC claimed by a dealer.
NOTIFICATION NO. F.16(100)TAX/CCT /14-15/1423 DATED 23 MARCH 2022
Notification for determining the manner for verification of deposit of tax, for allowing ITC for pending demands qua assessment years upto 2017-18, where the demands have been created for want of verification of ITC claimed by a
• Application to be made separately for each year, quarter wise, up to 31 August 2022.
• Categories (procedure in detail and forms are provided in the Notification):
• Category A: Form ITCV-A to be filed, electronically, where amount of ITC involved is up to INR 2 lakh.
• Category B: Form ITCV-B to be filed electronically, where amount of ITC involved is more than INR 2 lakh and up to INR 10 lakh qua F.Y. 2006-07 to 2010-11.
• Category C: Form ITCV-C to be filed electronically, where amount of ITC involved is more than INR 10 lakh in one F.Y. qua F.Y. 2006-07 to 2010-11.
• Category D: Form ITCV-D to be filed electronically, where amount of ITC involved is more than INR 2 lakh in one F.Y. qua F.Y. 2011-12 onwards.
• Sub-category (i) mismatch > INR 2 lakh and up to INR 20 lakh in one F.Y.
• Sub-category (ii) mismatch > INR 20 lakh in one F.Y.
• Manual Application in Form ITC-M, where application submitted online needs reconsideration.
• Special ITC verification process for tax deposited at check posts.
Application to be submitted manually along with original invoices.
• Tasks pending for ITC verification or auto rejected due to any reason, under Notification No. F.16(100)Tax/CCT/14-15/2655 dated 12 March 2021 to be dealt with and revived under this Notification.
• If already applied previously, system shall not allow for applying for the same period again under the present Notification.
• Assessing Authority of purchasing dealer may verify ITC, against pending
• 95% of the claim is already verified in a F.Y. and remaining mismatch is
not more than INR 10 lakh; OR
• Purchasing dealer submits sucient evidence manually regarding genuineness of transaction and assessing authority is satisfied with compliance history of purchasing and selling dealer.
• After verification, adjustment to be given and entry to be made in DCR. If ITC not verified, claim of ITC to be rejected and order in writing shall be communicated to the dealer.
Not applicable, where:
• Notice issued / inquiry initiated against selling / purchasing dealer regarding ITC claim.
• Cases made against the selling / purchasing dealer for availment of ITC on false invoices.
• RC cancelled retrospectively & invoices relate to the period after the date of cancellation.
• Selling dealer is tax and return defaulter or outstanding demand is pending against him.