ineligible ITC-supplier uploaded invoices after 16(4) due date

[SUSHIL BANSAL]

Dear experts,

my client received notice for FY 2018-19 for 'ineligible ITC as per section 16(2) (c) on purchase invoices uploaded by supplier in GSTR-1 filed after last date of availment as per proviso to section 16(4)' .

As per my understanding to claim ITC the compliance of Section 16(4) is on the recepient not on the supplier & if such compliance is required by supplier part also then recepient should get benefit of Circular No. 183/15/2022.

Plz guide.

AI Summary

Debate Over Ineligible ITC Due to Late Invoice Uploads Under Section 16(4) GST Act for FY 2018-19 A discussion on a forum addresses the issue of ineligible Input Tax Credit (ITC) due to a supplier uploading invoices after the deadline specified in Section 16(4) of the Goods and Services Tax (GST) Act for the fiscal year 2018-19. The client received a notice regarding this non-compliance. One expert suggests that while most case laws favor the Revenue, the issue could be contested based on Circular No. 183/15/2022. Another expert notes that ITC can be reclaimed if the supplier pays the tax late with interest. A third opinion argues that credit should not be denied if availed on time, and the condition of appearance in GSTR-2A was not required for that period.