Can we claim ITC in 28%

This query is : Resolved

Quick Summary

Buyer received a brass invoice with 18% GST, but supplier reported 28% on portal. ITC is allowed only at the correct legal rate (18%), not 28%. Supplier must amend GSTR-1, and buyer should claim correctly and track updates in GSTR-2B.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)
Follow

09 March 2026 We have a brass purchase bill dated Feb-2026 in which 18% GST is applicable, but the supplier party has reported the bill on the GST portal with 28% GST. In that case, can we claim ITC of 28%?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

09 March 2026 You cannot claim ITC of 28% just because the supplier uploaded the invoice with that rate. Legally, ITC is restricted to the tax actually charged in accordance with law (18% in this case), and any excess tax paid by the supplier (28%) is not eligible for ITC. The supplier must correct the invoice or amend their GST return to align with the correct rate.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

09 March 2026 Restrict your claim: Only claim the 18% GST as per your purchase bill in your GSTR-3B.
Contact the supplier: Ask them to amend the invoice in their next GSTR-1 filing to reflect the correct 18% rate.
Monitor GSTR-2B: Once the supplier amends the entry, ensure the corrected amount reflects in your future GSTR-2B statement.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now