TaxTMI 
TaxTMI 
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!
ITC Eligibility if reflecting in 2A but not in 8A
28 Mar 2021 
6 Replies 
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Input Tax Credit eligibility: retain claimed credit despite supplier late filing; lodge portal grievance and disclose mismatch when filing annual return.
Whether claimed Input Tax Credit appearing in recipient records but absent from supplier reported outward returns due to late supplier filing necessitates reversal is addressed: reversal is not required solely for such timing mismatches; taxpayers should file a portal rectification/grievance, disclose the discrepancy in the annual return, and pursue departmental rectification to demonstrate bona fides and avoid penalties. (AI Summary)
Whether claimed Input Tax Credit appearing in recipient records but absent from supplier reported outward returns due to late supplier filing necessitates reversal is addressed: reversal is not required solely for such timing mismatches; taxpayers should file a portal rectification/grievance, disclose the discrepancy in the annual return, and pursue departmental rectification to demonstrate bona fides and avoid penalties. (AI Summary)