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.

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.