ITC on wrong filing by Service Provider

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Quick Summary

A service provider in Chennai issued an invoice with CGST & SGST but incorrectly filed it as IGST. The recipient sees this as IGST in their GSTR2A and is asking if they can claim the input tax credit. The advice given is that the input credit cannot be claimed as is. The supplier must rectify the error and issue an invoice with the correct IGST details for the recipient to claim the ITC.

Nagabushan

Nagabushan (Querist)
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28 January 2020 Hi,

A service is provided in Chennai for a company registered in Bangalore.

The service provider has issued a invoice with CGST & SGST (Intrastate) and filed his GSTR as IGST (Interestate).

Based on my GSRT2A, it is showing as IGST, can I claim the input credit.

Thanks in advance for the advise.

Regards,
Nagabushan