https://www.taxtmi.com/forum/issue?id=117058 If suppliers filed GSTR-1 after the cut-off causing ITC mismatch, the recipient cannot claim that ITC. The practical options are to reverse the ITC and pursue recovery from the supplier, or pay the demand (with interest) and litigate or pay under protest pending judicial resolution; payment under protest lacks explicit FAQ backing but a saved statutory safeguard may apply. Recoveries from the supplier intended as reimbursement of the tax element of the main supply are not taxable as a separate supply under GST. en-us Wed, 03 Mar 2021 15:22:37 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117058 If suppliers filed GSTR-1 after the cut-off causing ITC mismatch, the recipient cannot claim that ITC. The practical options are to reverse the ITC and pursue recovery from the supplier, or pay the demand (with interest) and litigate or pay under protest pending judicial resolution; payment under protest lacks explicit FAQ backing but a saved statutory safeguard may apply. Recoveries from the supplier intended as reimbursement of the tax element of the main supply are not taxable as a separate supply under GST. Discussion-Forum GST Wed, 03 Mar 2021 15:22:37 +0530 https://www.taxtmi.com/forum/issue?id=117058