Supplier not uploading 2017-2018 data
This query is : Resolved
29 June 2019
SIr One on my supplier havent uploaded my data on GST portal.
On repeated request, he is just postponing it to saying in Annual return only it can be rectified.
But i just came to know Amendments were allowed till MArch of this year in 2017-2018 Bill.
The party is having a big annual turnover of around 10 Cr a year hencce was well aware about it.
ALso he has issued me 2 bills with different number and date stating first bill was wrongly given to me and bear another party details in his books.
I have both hard copies with me and also transfer of payment proof.
What are the options with me.
On repeated request, he is just postponing it to saying in Annual return only it can be rectified.
But i just came to know Amendments were allowed till MArch of this year in 2017-2018 Bill.
The party is having a big annual turnover of around 10 Cr a year hencce was well aware about it.
ALso he has issued me 2 bills with different number and date stating first bill was wrongly given to me and bear another party details in his books.
I have both hard copies with me and also transfer of payment proof.
What are the options with me.
30 June 2019
File complaint with your jurisdictional GST official
04 July 2019
Ok sir,ALso wanted to know can any changes be made in gstr 9 for the same from party.As he said he comes under audit hence he can do the change.But I being a normal non audit person cant see any such options in my gstr 9.
26 July 2025
You're facing a fairly common but serious issue under the GST regime—where the supplier fails to upload invoices for **FY 2017–18**, affecting your **ITC claim**.
Let me break it down in detail for you, and explain your **options**:
---
## ✅ Summary of Your Issue:
* Supplier **didn’t upload invoice data** for FY 2017–18 on the GST portal (GSTR-1).
* He falsely claims it can only be fixed via **GSTR-9** (Annual Return).
* He also **issued two conflicting invoices**, both in your name, but claims one was “wrong”.
* You have:
* **Hard copies** of both invoices.
* **Proof of payment**.
* You are **not under audit**, but he is (turnover \~₹10 Cr).
---
## ⚠️ Legal Position (as of FY 2017–18):
1. 🔹 **Time limit for amendment** of invoices for FY 2017–18 was **March 31, 2019** *(via March return filed in April 2019)*.
2. 🔹 ITC for FY 2017–18 could be claimed **only up to March 31, 2019** *(earlier it was Oct, but changed via Notification 49/2018-CGST)*.
3. 🔹 Once this deadline passed, **supplier CANNOT rectify or upload missed invoices** in GSTR-1 anymore.
4. 🔹 **GSTR-9 (Annual Return)** is just a consolidation report.
* It **does NOT allow uploading of missed invoices**.
* It’s **not meant to alter GSTR-1 or 3B**.
---
## ❌ Supplier’s Claim — “Can fix it via GSTR-9” — is **false**.
* He is **trying to avoid liability**.
* Even if under GST audit (GSTR-9C), **no new invoice can be added**—it can only **reconcile**.
---
## ✅ What Can You Do Now?
### 1. **Send a formal legal notice (via CA or Advocate)**:
Demand the supplier either:
* Upload correct invoice in GSTR-1 (if time allowed); or
* Compensate you for **loss of Input Tax Credit (ITC)**.
### 2. **File a complaint with your Jurisdictional GST Office**:
You can submit:
* Both invoices,
* Proof of payment,
* Communication trail,
* Summary of the mismatch and your loss of ITC.
👉 The supplier **may face action** under:
* **Section 122(1)(vii)** – for issuing an invoice without supply.
* **Section 122(1)(iii)** – for not furnishing required returns.
### 3. **Initiate a recovery under civil suit (optional)**:
If the ITC loss is significant, consider **civil recovery of ITC loss + interest + damages** for misrepresentation.
---
## 🛑 Can You Claim ITC in Your Return Now?
Unfortunately, **NO**, unless:
* The supplier **uploaded correct invoice before March 31, 2019**, OR
* It reflects in your **GSTR-2A of 2017–18** as of March 2019.
Otherwise, it’s **not allowed now** under GST law.
---
## 📌 Practical Suggestions:
* If you’re still dealing with the supplier, request a **debit note + correct invoice** for **next FY**, if legally feasible.
* Else, **cut ties**, report him to GST department, and consider **recovery route**.
---
Let me know if you want:
* A **draft complaint letter** to the GST officer.
* A **legal notice draft** to the supplier.
* Or help checking if that invoice was ever reflected in **GSTR-2A**.
Let me break it down in detail for you, and explain your **options**:
---
## ✅ Summary of Your Issue:
* Supplier **didn’t upload invoice data** for FY 2017–18 on the GST portal (GSTR-1).
* He falsely claims it can only be fixed via **GSTR-9** (Annual Return).
* He also **issued two conflicting invoices**, both in your name, but claims one was “wrong”.
* You have:
* **Hard copies** of both invoices.
* **Proof of payment**.
* You are **not under audit**, but he is (turnover \~₹10 Cr).
---
## ⚠️ Legal Position (as of FY 2017–18):
1. 🔹 **Time limit for amendment** of invoices for FY 2017–18 was **March 31, 2019** *(via March return filed in April 2019)*.
2. 🔹 ITC for FY 2017–18 could be claimed **only up to March 31, 2019** *(earlier it was Oct, but changed via Notification 49/2018-CGST)*.
3. 🔹 Once this deadline passed, **supplier CANNOT rectify or upload missed invoices** in GSTR-1 anymore.
4. 🔹 **GSTR-9 (Annual Return)** is just a consolidation report.
* It **does NOT allow uploading of missed invoices**.
* It’s **not meant to alter GSTR-1 or 3B**.
---
## ❌ Supplier’s Claim — “Can fix it via GSTR-9” — is **false**.
* He is **trying to avoid liability**.
* Even if under GST audit (GSTR-9C), **no new invoice can be added**—it can only **reconcile**.
---
## ✅ What Can You Do Now?
### 1. **Send a formal legal notice (via CA or Advocate)**:
Demand the supplier either:
* Upload correct invoice in GSTR-1 (if time allowed); or
* Compensate you for **loss of Input Tax Credit (ITC)**.
### 2. **File a complaint with your Jurisdictional GST Office**:
You can submit:
* Both invoices,
* Proof of payment,
* Communication trail,
* Summary of the mismatch and your loss of ITC.
👉 The supplier **may face action** under:
* **Section 122(1)(vii)** – for issuing an invoice without supply.
* **Section 122(1)(iii)** – for not furnishing required returns.
### 3. **Initiate a recovery under civil suit (optional)**:
If the ITC loss is significant, consider **civil recovery of ITC loss + interest + damages** for misrepresentation.
---
## 🛑 Can You Claim ITC in Your Return Now?
Unfortunately, **NO**, unless:
* The supplier **uploaded correct invoice before March 31, 2019**, OR
* It reflects in your **GSTR-2A of 2017–18** as of March 2019.
Otherwise, it’s **not allowed now** under GST law.
---
## 📌 Practical Suggestions:
* If you’re still dealing with the supplier, request a **debit note + correct invoice** for **next FY**, if legally feasible.
* Else, **cut ties**, report him to GST department, and consider **recovery route**.
---
Let me know if you want:
* A **draft complaint letter** to the GST officer.
* A **legal notice draft** to the supplier.
* Or help checking if that invoice was ever reflected in **GSTR-2A**.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
OR add as source on Google news
- GST audit turnover threshold
- Rebate Under 87A Issue
- Balance sheet for ITR-3
- 54F disallowance taxed at what rate
- Gratuity not yet paid shown in form 16
- FORM 115BAC
- Transfer of immovable property without consideration
- GST Applicability on Fair Price Shop Commission Income
- How to show LTCG with Indexation Mutual Funds in ITR-3?
- Notice has been issued for wrong filling of place of supply in GSTR-1 return.
- Credit from OFFICE OF REGIONAL PROVIDENT FUND COMMISSIONER
- Interest for not showing invoice in GSTR-1
- Register of contract u/s 189
- Export invoice not reported
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- GST on Restaurant service
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
OR add as source on Google news
CAclubindia
