{"id":30756,"date":"2022-11-18T19:18:37","date_gmt":"2022-11-18T13:48:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=30756"},"modified":"2022-11-18T19:18:56","modified_gmt":"2022-11-18T13:48:56","slug":"sec-164-and-73-of-gst-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec-164-and-73-of-gst-act\/","title":{"rendered":"SEC.16(4) AND 73 OF Gst Act"},"content":{"rendered":"<p>Assessee is registered dealer under GST Act . Returns for the period august 2018 to March 2019 were filed late on 31.10.2019.<br \/>\nThe last date of filing for it was 20.10.2019 as per sec 16(4). Assessee has received Notice u\/sec. 16(4) asking him to pay the input credit availed in belated returns and also showcase as to why penalty U\/Sec. 73 should not be levied for this default.<\/p>\n<p>Assessee has given all information to his Tax consultant in time , however due to some reasons he could not filed the Returns in time.<br \/>\n&lt;span;&gt;Is there any remedy to regularise the Returns where by input credit will be available and penalty will not be levied.<br \/>\nPl guide . <\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[],"qa_category":[69],"qa_tag":[237],"class_list":["post-30756","qa","type-qa","status-publish","hentry","qa_category-gst","qa_tag-gst-registration"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/30756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30756"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=30756"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=30756"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=30756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}