Applicant Must Reverse Input Tax Credit for Jan-Mar 2020 Due to Late Filing of FORM GSTR-1 & GSTR-3B by Supplier. https://www.taxtmi.com/highlights?id=59599 Input tax credit - Belated filing of return by the supplier - The applicant is not entitled for input tax credit claimed by him on the invoices raised by the upplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has furnished FORM GSTR-1 and FORM GSTR-3B in the month of November’20 and the applicant is, therefore, required to reverse the said input tax credit. - AAR en-us Wed, 08 Sep 2021 20:44:05 +0530 Wed, 08 Sep 2021 20:44:05 +0530 TaxTMI RSS Generator Applicant Must Reverse Input Tax Credit for Jan-Mar 2020 Due to Late Filing of FORM GSTR-1 & GSTR-3B by Supplier. https://www.taxtmi.com/highlights?id=59599 Input tax credit - Belated filing of return by the supplier - The applicant is not entitled for input tax credit claimed by him on the invoices raised by the upplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has furnished FORM GSTR-1 and FORM GSTR-3B in the month of November’20 and the applicant is, therefore, required to reverse the said input tax credit. - AAR Highlights GST Wed, 08 Sep 2021 20:44:05 +0530 https://www.taxtmi.com/highlights?id=59599