Kerala High Court’s landmark ruling on availment of Input Tax credit in GST

Key takeaways:

–The Government had realized the difficulty in the initial roll out of the GST regime under the CGST/SGST Act and considered that GSTR 2A was not available initially in the Financial years 2017-18 and 2018 -19, during the implementation of GST;

– if a person has furnished the return for the month of September till 30th November, their claim should also be considered and processed and should not be rejected if the dealer did not furnish the return for the month of September on or before 20th October;