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

Input tax credit availability limited where supplier invoices are not uploaded; supplier upload and GSTR-2A reflection restore credit eligibility.
ITC on invoices not uploaded by the supplier is limited by a statutory cap relative to credit from uploaded invoices; full credit requires supplier upload so the invoice reflects in GSTR-2A. If a purchaser has already taken provisional ITC and the supplier later uploads the invoice, the credit will be available and not time-barred. Absent reflection in GSTR-2A, authorities may require reversal, payment of interest and penalties; reversals should be effected through the purchaser's return entries rather than separate voluntary challans. Persuading supplier compliance or seeking portal rectification is the recommended remedy.