Availability of ITC when ITC reflected in GSTR 2A after the time limit prescribed under Section 16(4)

[Rajesh Kumar]

Sir/ Madam

Is ITC of the invoices of March 2018, March 2019 and March 2020 is available to the buyer when seller files his GSTR -1 after 20th October 2018, October 2019 and October 2020 respectively ? Means the invoices are hit by the time limit prescribed under Section16(4) of the CGST Act 2017.
In this case, if seller files late GSTR 3B and GSTR-1 returns after 20 th October of next Finance Year, then seller himself not eligible for ITC and buyer also not eligible of ITC passed on by that seller . Am I right ? Please guide

Regards

AI Summary

Input tax credit eligibility when supplier files returns late: buyers may claim credit if invoices appear in the portal, subject to conditions.
Input tax credit may be claimed by a buyer when invoices appear in the portal's auto-populated purchase register despite the supplier's late return filings, provided the buyer meets substantive statutory eligibility. Portal discrepancies do not automatically negate entitlement; operational restrictions in documentary rules and yet-to-be-commenced statutory amendments must be considered. Where claim is disputed, taxpayers may reverse credit under protest or withhold utilisation while preserving rights. Enforcement, including arrest, requires culpable intent and threshold amounts for wrongful availment; absent wrongful availment, criminal action is unlikely, though administrative engagement or judicial relief may be necessary.