Where GST registration has been cancelled and subsequently restored through revocation, the taxpayer is generally required to ensure that all pending returns are filed correctly and statutory dues are discharged before claiming Input Tax Credit.
The eligibility of ITC will depend upon compliance with the conditions prescribed under GST law, including possession of valid tax invoices, receipt of goods or services, payment of tax by the supplier, and adherence to applicable time limits for availing credit.
In practice, taxpayers should carefully reconcile:
GSTR-2B with purchase records. Invoices received during the cancellation period. Vendor compliance status. ITC already claimed versus eligible ITC.
Any mismatch between books of accounts and GST returns may lead to notices or denial of credit during future departmental scrutiny.
Therefore, before claiming ITC after revocation, a detailed reconciliation exercise should be performed to ensure that all statutory conditions are satisfied and documentary evidence is available to support the claim.
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