INPUT GST CLAIM after GSTR-9 filing

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babita (Querist)
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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

(Expert)
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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

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