https://www.taxtmi.com/forum/issue?id=112755 ITC on a July invoice can be claimed in a later month (e.g., August) provided the claim is made within the statute's prescribed time limit; Section 18(2) is cited allowing ITC within one year of the tax invoice. The recipient's acceptance transfers eligible amounts to the credit ledger, invoices auto-populated in GSTR-2A are reconciled under the matching regime, the recipient must report eligible ITC in GSTR-2 and reconciliation finalises on filing GSTR-3, and the supplier need not amend GSTR-1 for such a delayed claim. en-us Sun, 03 Sep 2017 20:39:46 +0530 Thu, 23 Jan 2025 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112755 ITC on a July invoice can be claimed in a later month (e.g., August) provided the claim is made within the statute's prescribed time limit; Section 18(2) is cited allowing ITC within one year of the tax invoice. The recipient's acceptance transfers eligible amounts to the credit ledger, invoices auto-populated in GSTR-2A are reconciled under the matching regime, the recipient must report eligible ITC in GSTR-2 and reconciliation finalises on filing GSTR-3, and the supplier need not amend GSTR-1 for such a delayed claim. Discussion-Forum GST Sun, 03 Sep 2017 20:39:46 +0530 https://www.taxtmi.com/forum/issue?id=112755