Availment of credit

This discussion addresses a common issue where a buyer cannot avail credit because the supplier incorrectly filed their GSTR-1 with the wrong party name in 2018. The buyer is now requesting a debit note due to the discrepancy. The advice suggests that if the invoice was issued correctly, the recipient can claim credit. The supplier needs to rectify the GSTR-1 filing with the correct name. While the supply occurred in 2018, and Rule 36(4) wasn't in effect then, credit can still be claimed even if not reflected in GSTR 2A. The supplier can provide an undertaking confirming tax deposit.