https://www.taxtmi.com/forum/issue?id=119074 A recipient claimed Input Tax Credit in 2018-19 while the supplier filed GSTR 1 late in 2020; the recipient took credit within the recipient's statutory time and a later enacted clause conditioning credit on supplier filing was not in force for that period. Therefore a departmental demand based solely on the supplier's delayed GSTR 1 filing is contestable, though administrative notices are common and contesting may be economically disproportionate to the disputed amount. en-us Wed, 17 Apr 2024 17:16:27 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119074 A recipient claimed Input Tax Credit in 2018-19 while the supplier filed GSTR 1 late in 2020; the recipient took credit within the recipient's statutory time and a later enacted clause conditioning credit on supplier filing was not in force for that period. Therefore a departmental demand based solely on the supplier's delayed GSTR 1 filing is contestable, though administrative notices are common and contesting may be economically disproportionate to the disputed amount. Discussion-Forum GST Wed, 17 Apr 2024 17:16:27 +0530 https://www.taxtmi.com/forum/issue?id=119074