TaxTMI 
TaxTMI 
Dear Experts. we have claimed ITC amounting to 80,000/- for purchase of goods for the financial year 2018-2019 but the supplier has reflceted the same in his GSTR-1 but has filed the same retrun in January 2020, now the department is asking to pay the tax with interest .is that correct or can we go for appeal? kindly give reply with citations if any.
Input Tax Credit
17 Apr 2024 
6 Replies 
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Input tax credit dispute: recipient's timely claim may be contestable despite supplier's late GSTR 1 filing, consider appeal.
A recipient claimed Input Tax Credit in 2018-19 while the supplier filed GSTR 1 late in 2020; the recipient took credit within the recipient's statutory time and a later enacted clause conditioning credit on supplier filing was not in force for that period. Therefore a departmental demand based solely on the supplier's delayed GSTR 1 filing is contestable, though administrative notices are common and contesting may be economically disproportionate to the disputed amount. (AI Summary)
A recipient claimed Input Tax Credit in 2018-19 while the supplier filed GSTR 1 late in 2020; the recipient took credit within the recipient's statutory time and a later enacted clause conditioning credit on supplier filing was not in force for that period. Therefore a departmental demand based solely on the supplier's delayed GSTR 1 filing is contestable, though administrative notices are common and contesting may be economically disproportionate to the disputed amount. (AI Summary)