FORGOT TO UPLOAD TAX INVOICE IN GSTR-01 BUT GSTR 3B RETURN FILED AND TAX PAID

[Raghu K]

Dear experts.

We are commission agents issued Tax invoice on Jan 2020 to our client while filing GSTR 1 we forgot to upload his invoice and he avail and utilise ITC based on our Tax Invoice.

Now he came to us stating that ITC not reflecting in their GSTR 2A or 2B and not entitled to claim ITC.

Kindly advise us wheather he can claim ITC and we filed GSTR 3B and paid tax within due date.

Regards

RAGHU.

AI Summary

Missed GSTR-1 Upload Blocks Client's ITC Claim; Experts Urge Review of Recipient's Rights Under Tax Law A commission agent forgot to upload a client's invoice in GSTR-1 for January 2020, although GSTR-3B was filed and tax paid on time. The client cannot claim Input Tax Credit (ITC) as it is not reflected in GSTR-2A or 2B, due to the missed upload before the annual cut-off. Experts suggest that while the department's stance is technically correct, ITC should not be denied if the recipient has paid tax and holds appropriate documentation. The agent is advised to explore case laws supporting the recipient's right to claim ITC under these circumstances.