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?

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.