https://www.taxtmi.com/forum/issue?id=116066 ITC on invoices not uploaded by the supplier is limited by a statutory cap relative to credit from uploaded invoices; full credit requires supplier upload so the invoice reflects in GSTR-2A. If a purchaser has already taken provisional ITC and the supplier later uploads the invoice, the credit will be available and not time-barred. Absent reflection in GSTR-2A, authorities may require reversal, payment of interest and penalties; reversals should be effected through the purchaser's return entries rather than separate voluntary challans. Persuading supplier compliance or seeking portal rectification is the recommended remedy. en-us Tue, 25 Feb 2020 21:52:36 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116066 ITC on invoices not uploaded by the supplier is limited by a statutory cap relative to credit from uploaded invoices; full credit requires supplier upload so the invoice reflects in GSTR-2A. If a purchaser has already taken provisional ITC and the supplier later uploads the invoice, the credit will be available and not time-barred. Absent reflection in GSTR-2A, authorities may require reversal, payment of interest and penalties; reversals should be effected through the purchaser's return entries rather than separate voluntary challans. Persuading supplier compliance or seeking portal rectification is the recommended remedy. Discussion-Forum GST Tue, 25 Feb 2020 21:52:36 +0530 https://www.taxtmi.com/forum/issue?id=116066