eligibility of ITC on invoices which are not uploded by the supplier

[sivarama krishna]

Sir,

The supplier not uploaded the invoices in GSTR-1 return and the credit is not populated in the GSTR-2A return of the purchaser. But the purchaser claimed ITC on the purchase invoices without getting credit in GSTR-2A return. Is it correct?. Is the purchaser eligible to claim ITC on the purchase invoices, even though those invoices were not uploaded in the GSTR-1 return by the supplier?

AI Summary

Can Purchasers Claim ITC Under GST When Suppliers Don't Upload Invoices? Rule 36(4) of CGST Rules 2017 Explained. A discussion on the eligibility of claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime when invoices are not uploaded by the supplier in GSTR-1. The primary issue is whether a purchaser can claim ITC on such invoices. Responses highlight Rule 36(4) of the CGST Rules, 2017, which limits ITC to 10% of eligible credit if invoices are not uploaded. It is advised to persuade suppliers to upload invoices. For invoices before October 2019, ITC can be claimed if reflected in GSTR-2A. Legal time limits and procedural steps for reversing ITC are also discussed.