ITC Credit FY 2018-19 available on invoices

[Anurag Dhawan]

This is for FY 18-19. The supplier has filed GSTR-1 on 30/01/2020, sept 18, therefore these invoices are not included in our Table 8a of GSTR-9 filed for that year, now when we see GSTR-2A for sept these invoices are visible with date of filing the GSTR-1, we had taken credit in sept 18 itself.

I want to know whether the credit taken by us in sept 18 itself is valid and will be allowed

AI Summary

Input tax credit validity: late supplier GSTR 1 filing does not nullify credit if entitlement conditions were met.
Input tax credit claimed in September 2018 is valid where the taxpayer met entitlement conditions; a supplier's delayed GSTR 1 filing does not invalidate such credit. Reliance on GSTR 2A/2B as a formal basis for credit arose later and earlier periods were governed by rules and administrative guidance. Table 8D entries in the annual return were informational, reflecting credits visible in GSTR 2A but not availed within the prior window, and could not be retroactively claimed after the administrative deadline.