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

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.