TaxTMI 
TaxTMI 
Hi, everyone... I have some purchases in july and paid GST on that using GSTIN which I got. But due to some reasons(I didn't get Login credentials back then along with GSTIN) they cancelled my previous number and I created new one in August. Now the purchases which I made in July...can I claim ITC on them in August. Because now I cannot file return for July as my registration is considered to be done in August. Pls, tell me how to claim ITC of those July month's purchases.
GST Returns
14 Sep 2017 
7 Replies 
1712 Views Asked by
Input Tax Credit claimability after GST registration change depends on supplier invoice upload and GSTR 1 correction.
The taxpayer can claim post-period Input Tax Credit (ITC) where the supplier uploads or corrects sales invoices in GSTR 1 showing the recipient's correct GSTIN; after the supplier files or amends GSTR 1 the purchase details auto-populate into the recipient's GSTR 2, enabling the recipient to claim ITC in the later return. The procedural remedy requires coordinating with suppliers to quote the new GSTIN or amend previously filed GSTR 1 within the applicable filing window. (AI Summary)
The taxpayer can claim post-period Input Tax Credit (ITC) where the supplier uploads or corrects sales invoices in GSTR 1 showing the recipient's correct GSTIN; after the supplier files or amends GSTR 1 the purchase details auto-populate into the recipient's GSTR 2, enabling the recipient to claim ITC in the later return. The procedural remedy requires coordinating with suppliers to quote the new GSTIN or amend previously filed GSTR 1 within the applicable filing window. (AI Summary)