ITC claim if Vendor failed to mention GSTN in their GSTR-1

[gvenugopal g]

Sirs,

In the year 2017-18 and 2018-19 some of our vendors collected GST from us and failed to mention our GSTN when they filed their GSTR-1, so ITC not reflected in our GSTR-2A.

Under this circumstances can we claim ITC on the basis of the 'Original Tax Invoice' provided by Vendor? Is the Original Tax Invoice become documentary evidence in the future GST assessment proceedings?

[Shilpi Jain]

If the goods/services are received and you are in receipt of a tax invoice and the supplier has paid the tax then you can avail the eligible credit on filing of your returns.

GSTR-2A is a facility available to the trade and the department and it cannot be the basis for deciding the eligibility of credit.

[KASTURI SETHI]

Dear Querist,

Answer to your queries is as under:-

(1) Under this circumstances can we claim ITC on the basis of the "Original Tax Invoice" provided by Vendor? YES

(2) Is the Original Tax Invoice become documentary evidence in the future GST assessment proceedings? YES

ITC cannot be denied on the ground of procedural or technical lapse. Moreover,you are not responsible for the mistakes committed by the Supplier. There are a number decisions in your favour which can be easily traced out.

[Ganeshan Kalyani]

I support the view of both the experts. I rely on the judgement of Hon’ble Gujarat High Court in the case of AAP & Company, Chartered Accountants v/s Union of India. = 2019 (7) TMI 401 - GUJARAT HIGH COURT

AI Summary

Claim ITC on Original Tax Invoices Despite Supplier Lapses in GSTR-1; GSTR-2A Not Sole Basis for Eligibility A participant raised a query about claiming Input Tax Credit (ITC) when vendors failed to mention their GSTN in GSTR-1 filings for 2017-18 and 2018-19, resulting in ITC not reflecting in GSTR-2A. The consensus among respondents was that ITC can be claimed based on the original tax invoice if the goods/services were received and the supplier paid the tax. GSTR-2A is not the sole basis for credit eligibility, and procedural lapses by suppliers should not affect the claimant's ITC rights. Legal precedents support this position, as noted by the respondents.