https://www.taxtmi.com/forum/issue?id=117527 Whether a recipient may recognise purchases and corresponding input tax credit where the supplier fails to upload GSTR 1 within prescribed cut off dates, describing a practice of crediting inward supply and GST input accounts, debiting 'Inward supply late upload' and 'GST Inputs on Late upload', reversing on supplier upload, and carrying input GST forward if upload occurs in a later financial year. The recorded reply advises that maintaining a track of invoices not uploaded by suppliers is a prudent measure. en-us Wed, 29 Sep 2021 07:13:38 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117527 Whether a recipient may recognise purchases and corresponding input tax credit where the supplier fails to upload GSTR 1 within prescribed cut off dates, describing a practice of crediting inward supply and GST input accounts, debiting 'Inward supply late upload' and 'GST Inputs on Late upload', reversing on supplier upload, and carrying input GST forward if upload occurs in a later financial year. The recorded reply advises that maintaining a track of invoices not uploaded by suppliers is a prudent measure. Discussion-Forum GST Wed, 29 Sep 2021 07:13:38 +0530 https://www.taxtmi.com/forum/issue?id=117527