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 andSUN]

We are in agreement with the view of experts.

AI Summary

March Invoices Can Be Uploaded in April GSTR-1; ITC Claim Allowed in April, Not March. A user inquired about the eligibility to upload March invoices in the April GSTR-1 return and whether the buyer can claim the Input Tax Credit (ITC) for such invoices. Respondents confirmed that March invoices can be uploaded in April's GSTR-1, allowing the buyer to claim ITC in April, not March. One response noted that if the buyer claims under the 10% provisional ITC, they might claim it in March, but otherwise, it should be claimed in April. It was also mentioned that payment should be made in March's GSTR-3B to avoid interest on liability.