GST AMENDMENT QUERY

1.supplier filed GSTR 1 and itc Rs. 150000+18% GST autopopulated in the GSTR 2A September 2020,but actual invoice value Rs. 100000+18% GST but receipent claimed correct itc Rs.100000+18% GST without amending invoice but amendment of invoice relating FY 2019-20 up to September 2020 GSTR1, then but time limit expired recipient correct itc claimed Rs.100000+18% then receipent action is correct? 2.supplier filed GSTR 1 and itc Rs. 150000+18% GST autopopulated in the GSTR 2A September 2020,but actual invoice value Rs.200000+18% GST but supplier claimed correct itc Rs.100000+18% GST without amending invoice but amendment of invoice relating FY 2019-20 up to September 2020 GSTR 1 then but time limit expired recipient claimed correct itc Rs.150000+18% then receipent action is correct?

Hi Ajnas,

Let's break down your two scenarios regarding GST amendment and ITC claims:

Scenario 1:

Supplier filed GSTR-1 for Sept 2020 showing Invoice value Rs. 150,000 + 18% GST
Recipient's actual invoice value is Rs. 100,000 + 18% GST
Recipient claimed ITC based on Rs. 100,000 (correct value) without supplier amending the invoice
Time limit to amend invoice for FY 2019-20 expired in Sept 2020
Recipient claims ITC of Rs. 100,000

Is recipient action correct?

Answer:
Yes, the recipient can claim ITC only for the actual invoice value, i.e., Rs. 100,000 + GST, even if supplier hasn't amended the invoice, but only if the supplier's GSTR-1 cannot be amended now (time limit expired).

Recipient must claim ITC based on the invoice value actually paid or agreed, not on inflated value in supplier's GSTR-1.
Recipient should keep documentary proof showing actual value.
If discrepancy is large, recipient may face scrutiny or reversal demand, but technically ITC claim is limited to actual invoice value.

Scenario 2:

Supplier filed GSTR-1 showing Rs. 150,000 + GST
Actual invoice value is Rs. 200,000 + GST
Supplier claimed ITC Rs. 100,000 + GST (less than actual) without amending invoice
Time limit to amend GSTR-1 expired for FY 2019-20
Recipient claims ITC of Rs. 150,000 + GST (based on supplier's filed GSTR-1)

Is recipient action correct?

Answer:
Recipient can claim ITC only for the amount declared by the supplier in GSTR-1 (Rs. 150,000 + GST), even if the actual invoice is Rs. 200,000.

ITC eligibility is limited to the supplier's declared outward supply in GSTR-1.
Since supplier has declared only Rs. 150,000, recipient cannot claim ITC for Rs. 200,000.
Recipient claiming Rs. 150,000 ITC is correct.
Recipient cannot claim ITC of Rs. 200,000 without supplier amending returns.

Summary:

Recipient ITC claim is limited by supplier’s declared GSTR-1 values within allowed amendment period.
Post amendment deadline, ITC claim must be based on supplier's declared invoices.
Recipient claiming ITC less or equal to declared values is correct.
Recipient claiming ITC more than supplier declared is not correct.