GSTR 1 filed after the due date of filing return for Sept

[Ashish Diwedi]

At time of filing GSTR 9 for FY 2018 - 2019, it has been noticed that ITC as per GSTR 2A in Table 8A is less as per compared to ITC as appearing in Table 8B. On further scrutiny, it was found that many suppliers have filed GSTR 1 after the cut off date of 1st Nov 2019. Can we claim ITC of the same or should the same be paid through DRC 03 along with interest?

Thanks in Advance.

AI Summary

Input tax credit eligibility denied when supplier files after cut off; pay under protest or recover from supplier.
If suppliers filed GSTR-1 after the cut-off causing ITC mismatch, the recipient cannot claim that ITC. The practical options are to reverse the ITC and pursue recovery from the supplier, or pay the demand (with interest) and litigate or pay under protest pending judicial resolution; payment under protest lacks explicit FAQ backing but a saved statutory safeguard may apply. Recoveries from the supplier intended as reimbursement of the tax element of the main supply are not taxable as a separate supply under GST.