Can we claim ITC in 28%

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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)
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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)
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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)
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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.

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