ITC by Receiver

[Ajay Airan]

If supplier has uploaded the GSTR-1 of January 2019 on January 2020,Can ITC be claimed by the reciever. As per Section 16 (4) of CGST Act “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.

In this case the Return was filed after the due date of filing the return of September.

AI Summary

Time-barred input tax credit: late supplier filing prevents ITC; RCM refund may be available under section 54 within limitation.
The recipient cannot claim input tax credit once the statutory time limit for ITC has elapsed; late supplier GSTR-1 filing or late return filing does not revive entitlement. For taxes paid under the reverse charge mechanism, if ITC was not claimed within the prescribed period the taxpayer may seek a refund under the statutory refund provision within the limitation period from the date of tax payment. The invoice appearance requirement in GSTR-2A became compulsory from a stated implementation date, but prior to that recipients could rely on invoices and other proofs; nevertheless, expired limitation results in loss of credit.