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.

[Rajagopalan Ranganathan]

Sir,

The missed invoice can be included in GSTR-1 for the next month and the same will reflected in GSTR-2A for the relevant month and ITC can be availed by the receiver.

[Raghu K]

Sir,

I filed the missing invoice in our Jan' 21 GSTR 01 Return but in receipient GSTR 2B showing " ITC AVAILABILITY - NO" "REMARKS - RETURN FILED POST ANNUAL CUT-OFF

regards

[Rajagopalan Ranganathan]

Sir,

The Department's stand is correct since the last date for uploading missing invoice of January 2020 is 20.10.2020, that is the last date to file GSTR-1 pertaining to the month of September 2020.

[Raghu K]

Sir,

This is a case recipient can't take ITC..?

Service provider has paid Tax.

Regards

RAGHU

[KASTURI SETHI]

ITC cannot be denied to the recipient of service because of the supplier's fault. You can trace out case laws on this issue in your favour.

[Ganeshan Kalyani]

I agree with the views of the expert.

[NISHANT SHAH]

Your recipient can claim itc if he has paid tax to you and all documentary evidences are available with him as per section 16 of CGST Act, 2017 . If you have paid gst & declared liability pertaining to this invoice in your annual return (GSTR-9), itc can't be denied to your recipient .

AI Summary

Input tax credit entitlement may persist despite supplier's GSTR 1 omission when recipient holds documentary proof and tax is paid. Omission of a tax invoice from supplier's GSTR 1, despite GSTR 3B filing and tax payment, can lead to the invoice not appearing in the recipient's GSTR 2A/2B due to the statutory/upload cutoff for missing invoices. The recipient's entitlement to input tax credit depends on meeting statutory documentary and payment conditions; if the supplier paid tax and declared the invoice in annual returns, the recipient's ITC claim should not be defeated solely by the late GSTR 1 upload.