Reporting of ITC not claimed / availed

[Jatinder Kumar]

Respected Sir,

We have purchased some goods / services from registered dealers, ITC not claimed by us on such goods / services due to our GSTIN not mentioned on tax invoices.

Please guide me, ITC not availed by us report in GST return.

Thanks & Regards,

Jatinder Kumar

[DR.MARIAPPAN GOVINDARAJAN]

You can get amend the invoice incorporating your GST number and after that avail input tax credit.

[Nash Industries I Pvt Ltd]

ask the supplier to correct. You can also do it in GSTR-2 returns.Can take the credit

[Chhatra Jain]

Either supplier can insert your GSTIN un the invoice and ask him to incorporate your invoice in his GSTR 1 if hé has not filed yet.

Otherwise in GSTR 2 you can change and ask supplier to accept thé same in GSTR 1A

[Jatinder Kumar]

Thank you very much all experts,

Please note, supplier refused to amend tax invoice, due to GSTR-1 already filed.

We also do not claimed ITC due to some dispute with suppliers.

Please guide me, ITC not availed by us report in GST return.

Thanks & Regards,

Jatinder Kumar

AI Summary

Input tax credit reporting: amend invoices or use GSTR 2/GSTR 1A mechanisms when supplier refuses to correct.
Where ITC was not availed because the supplier's invoice lacked the recipient's GSTIN, remedial options are: amend the invoice to add the GSTIN; request the supplier to correct and include the invoice in their GSTR 1 if not filed; or make changes in the recipient's GSTR 2 and ask the supplier to accept them in GSTR 1A. If the supplier refuses amendment because GSTR 1 is filed or due to dispute, the recipient remains unsure how to report the unavailed ITC in returns.