ITC BILLS NOT REFLECTED IN TABLE 8A OF GSTR 9

[NILESH PITALE]

Dear Experts

In One My Client Case, We have Filed GSTR-1 for the Period F Y 18.19 after Sept-2019, Therefore Bills were Not Reflecting in 8A Form of Annul Returns, In Consequences of that Our Customer Did Not Pay GST Amount , We Have Filed Return 3B well In Time. These Bills are reflecting in 2A of the customer but not in 8A

Please Guide us with Any Departmental Circular/Notification or Case laws which help us to Guide our customer regarding Eligibility of Input Tax Credit.

[Shilpi Jain]

Please go through the below article as per which it is possible to challenge any credit restriction by department. During that period the department had considered GSTR-2A and table 8a of GSTR-9 as information tables and not for the purpose of restricting credit.

https://www.taxtmi.com/article/detailed?id=9746

[ABHISHEK TRIPATHI]

Dear Nilesh Ji,

Ahh!!! You have an issue.

Querist has filed GSTR-1 after the due date, hence according to the CBIC Clarification, it will not get auto-populated in 8A as the querist reported ITC beyond the due date. CBIC Clarification

See, you have filed 3B, paid your taxes, claimed your credit. It just you filed GSTR-1 after the due date. For such non-compliance you should be penalized however, blocking credit (if any), or not letting 8A revise is extremely wrong. According to substantive provision S. 16, you have all the rights to claim the credit.

Make a sweet representation, tell them the time limit as envisaged by 16(4) is for GSTR 3B not for GSTR-1, to that extent the CBIC Clarification requires consideration. Establish that ITC availed is in accordance S. 16.

Refer to the above article, it is an excellent article regarding the legality of disclosure of GSTR-1.

AI Summary

Input Tax Credit entitlement should not be denied solely due to supplier's late return filing; substantive S.16 rights remain. Delayed supplier filing may prevent outward supplies from auto-populating in the recipient's Table 8A, producing a mismatch despite the recipient's timely GSTR-3B and appearance of invoices in GSTR-2A. Administrative guidance treated Table 8A and GSTR-2A as information tables, not as bases to deny Input Tax Credit. The recipient retains rights under S.16 if substantive conditions for credit are satisfied; taxpayers should make representations and, if needed, legally challenge any departmental restriction, relying on GSTR-3B and reconciliation evidence.