Respected experts,
ITC was claimed by the recipient for the month of Jan'19 within due time as per Section 16(4). The supplier was filed their GSTR-3B timely and paid the tax accordingly.. but unfortunately they were not filed their GSTR 1 for that said month timely and filed that GSTR-1 belatedly on 02.02.25. Is the recipient is liable to reverse those ITC..?
Recipient's ITC Claim Safe Despite Supplier's GSTR-1 Filing Delay; Experts Advise Contesting Any Department Action A recipient claimed Input Tax Credit (ITC) for January 2019 within the deadline, but the supplier delayed filing GSTR-1 until February 2025. The recipient is concerned about reversing the ITC due to the supplier's delay. An expert advised that the recipient is not at fault and should not suffer consequences due to the supplier's error. The expert suggested contesting any Show Cause Notice (SCN) from the department, as there are favorable High Court judgments. Another expert recommended obtaining a declaration or certificate from the supplier to confirm tax payment and establish facts clearly to strengthen the case. (AI Summary)
Goods and Services Tax - GST
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