Availability of ITC

[KARAN VERMA]

Sir

If i forgot to upload March month invoices in March GSTR-1 return, whether I m eligible to upload the March invoices in April month and buyer is eligible to claim ITC pertain to such invoices uploaded in April month.

[Rajagopalan Ranganathan]

Sir,

The answer to your query is yes. If you omit to upload March invoices in GSTR-1 pertaining to the month of March, you can upload the same in GSTR-1 for April and your buyer is eligible to take credit in April not in March.

[Ganeshan Kalyani]

Yes, Sir the missed out invoices of March can be added in April month's GSTR-1. The buyer will be able to take credit after the invoices gets reflected in his GSTR-2A.

[Bhavika Chothani]

Yes you can upload that invoice in March month GSTR-1. Buyer can also take the ITC of such invoice in March month if it falls under the 10% provisional ITC. Else buyer can claim the ITC in April. Please note that you make payment in GSTR-3B in the month of March itself, else you may have to pay interest on the liability

[YAGAY and SUN]

We are in agreement with the view of experts.

AI Summary

Input tax credit: missed supplier GSTR 1 entries can be uploaded later and buyer can claim ITC upon reflection.
If a supplier omitted March invoices from GSTR 1 and uploads them in the next month, the purchaser may claim input tax credit only after those invoices are reflected in the purchaser's records/GSTR 2A; provisional ITC processes may allow limited earlier claim, and suppliers must ensure associated GSTR 3B payment for the relevant period to avoid interest.