Regarding ITC Adjusment
This query is : Resolved
22 February 2021
Invoice uploaded by supplier in GSTR-1 but forgot to claim ITC by receiver. so can we claim full amount of ITC in next month GSTR-3B as per rule??
22 February 2021
Yes, you can claim full ITC next month.
23 February 2021
Can you tell me the section and para of this rule
20 July 2025
Sure! The relevant provision for claiming Input Tax Credit (ITC) after the supplier has uploaded the invoice but the recipient forgot to claim it in the previous month is under Section 16 of the CGST Act, 2017 and related rules.
Key points:
Section 16(4) of CGST Act, 2017 states that the recipient can claim ITC only if the supplier has furnished the details of the invoice in their GSTR-1.
ITC can be claimed in any subsequent tax period within the prescribed time limits.
As per Rule 36(4) of the CGST Rules, the recipient can claim ITC on invoices or debit notes uploaded by the supplier in the current month or the preceding 1 month, even if they missed claiming it earlier.
Summary:
You can claim ITC in the next month’s GSTR-3B for invoices uploaded by the supplier in their GSTR-1.
The time limit to claim ITC is till the due date of filing return for the month of September following the end of the financial year to which such invoice relates or the date of filing the relevant annual return, whichever is earlier (Section 16(4)).
References:
Section 16(4), CGST Act, 2017
Rule 36(4), CGST Rules, 2017
Key points:
Section 16(4) of CGST Act, 2017 states that the recipient can claim ITC only if the supplier has furnished the details of the invoice in their GSTR-1.
ITC can be claimed in any subsequent tax period within the prescribed time limits.
As per Rule 36(4) of the CGST Rules, the recipient can claim ITC on invoices or debit notes uploaded by the supplier in the current month or the preceding 1 month, even if they missed claiming it earlier.
Summary:
You can claim ITC in the next month’s GSTR-3B for invoices uploaded by the supplier in their GSTR-1.
The time limit to claim ITC is till the due date of filing return for the month of September following the end of the financial year to which such invoice relates or the date of filing the relevant annual return, whichever is earlier (Section 16(4)).
References:
Section 16(4), CGST Act, 2017
Rule 36(4), CGST Rules, 2017
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