TaxTMI 
TaxTMI 
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.
Availability of ITC
01 Nov 2020 
4 Replies 
3058 Views Asked by
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. (AI Summary)
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. (AI Summary)