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

Input Tax Credit entitlement may be claimed on supplier invoices if tax is paid and goods or services are received.
If the recipient has received the goods or services, holds the supplier's original tax invoice, and the supplier has paid the tax, the recipient may claim input tax credit even if the supplier omitted the recipient's GSTIN in GSTR 1 and the credit does not appear in GSTR 2A; GSTR 2A is an informational facility and the original tax invoice serves as documentary evidence in assessment proceedings.