INPUT GST CLAIM after GSTR-9 filing

This query is : Resolved

babita (Querist)
Follow

03 January 2025 We have not claim an input amount on bill as GST return was not filed by our supplier for that bill.
now party has declared the same bill amount on his GSTR-9 and deposited the tax amount. But we have not claim the same also in our GSTR-9. please suggest solution

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

12 August 2025 Here’s what you can do regarding claiming Input GST after filing GSTR-9 when the supplier has now declared and paid the tax:

Situation Recap:
You had some input bills for which you did not claim ITC earlier because your supplier hadn’t filed GST returns.

Now, supplier has filed GSTR-9 and paid tax on those bills.

You also didn’t claim ITC in your own GSTR-9 for that year.

Key Points:
ITC can be claimed up to the due date of filing return for the following financial year (i.e., you have the next financial year plus 30 days to claim ITC on invoices).

Since you missed claiming ITC in the original GSTR-3B and GSTR-9, but supplier has now declared and paid tax, you can claim ITC in the return of the subsequent period (monthly/quarterly GSTR-3B) within the prescribed time limit.

What to do practically?
Claim ITC in the current or upcoming GSTR-3B filing for the relevant month or quarter, by adding that invoice and input tax amount.

Make sure to reconcile with supplier's GSTR-2B to avoid mismatch.

Since the invoice is now declared by the supplier (and tax paid), you are eligible to claim ITC.

You cannot revise or amend already filed GSTR-9, but ITC can be claimed in current returns.

Note:
Keep proper documentation of supplier's payment and GSTR-9 filing as proof.

Be aware of the time limit for claiming ITC under Section 16(4) of CGST Act: ITC cannot be claimed after filing the return for September of the following financial year or the date of filing annual return, whichever is earlier.

Summary:
Step Action
1 Confirm supplier declared invoice and paid tax in GSTR-9
2 Claim ITC in your next eligible GSTR-3B within time limit
3 Maintain records for audit
4 No amendment allowed in filed GSTR-9

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

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

rana andcompany

MAYUR

Tanuj Kumar Sharma

Aravind S

UPENDRAN YADAV

Subscribe Now

INPUT GST CLAIM after GSTR-9 filing

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA