Key Event Details
RCCPL Private Limited (RCCPL), a wholly owned material subsidiary of Birla Corporation Limited, received a Show Cause Notice from the Additional Commissioner, Central Goods & Services Tax and Central Excise, Jabalpur.
The notice was received on 18th September, 2026 at approximately 11:34 PM IST.
Specifics of the Show Cause Notice
The notice alleges excess/ineligible availment of Input Tax Credit amounting to ₹15,02,51,383 (approximately ₹15.02 crore) for the financial year 2022-23. The allegation pertains to contravention of Section 16(4) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017.
The specific issue involves non-reflection of Bills of Entry in GSTR-2B during the respective tax periods in which the credit was availed. These Bills of Entry were subsequently reflected in GSTR-2B after the expiry of the statutory time limit prescribed under Section 16(4) of the CGST Act, 2017.
Company's Response and Assessment
The Company believes the Show Cause Notice has no merits and intends to make its submissions before the Adjudicating Authority within the prescribed timelines.
Financial Implications
At this preliminary stage, the Company states there is no impact on the financial, operations or other activities of RCCPL arising from this Show Cause Notice.