ITC Eligibility if reflecting in 2A but not in 8A

[Ashiesh Prremji]

Dear Sir,

Invoices pertaining to FY 19-20 reflecting in 2A but not in 8A as supplier has uploaded GSTR-1 after 31/10/2020. Whether need Reversal of ITC on this basis as its showing negative balance in 8D of GSTR-9 ?

Thanks!

AI Summary

No Need to Reverse ITC for FY 19-20 Invoices Missing in 8A; Report Discrepancies to GST Helpdesk Instead. A user inquired about the need to reverse Input Tax Credit (ITC) when invoices for FY 19-20 appear in GSTR-2A but not in 8A due to late GSTR-1 filing by the supplier. Experts advised against reversing the credit, suggesting instead to report the discrepancy to the GST helpdesk and proceed with filing the annual return. It was recommended to contact the Grievance Redressal Cell and the jurisdictional GST officer to demonstrate good faith and potentially resolve the issue without incurring penalties. The user also questioned the impact of invoice amendments on ITC eligibility, with experts emphasizing accurate reporting to the department.