05 March 2021
One of my supplier has uploaded invoices in GSTR1(July-Sep 2019) and submitted but did not filed that return ,the same was showing in my GSTR2A and ITC of same was also availed by me at that time . Supplier have filed all later and previous GSTR3B and GSTR1 returns till date but missed filing for this quarter only . Due to this I was having ITC difference in column 8 of my annual return 2019-20. He finally filed SEP,2019 GSTR1 in MARCH,2021 after me filing annual return in Feb,2021. Will I be allowed to keep the ITC I have availed ? or do I have to reverse it along with interest ? I haven't received any notice from GST regarding the payment of difference in ITC yet.
CAclubindia
