GST REALTED QUERY

1.supplier filed GSTR 1 and itc Rs. 150000+18% GST autopopulated in the GSTR 2A of receipent 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 of receipent September 2020,but actual invoice value Rs.200000+18% GST but supplier claimed itc Rs.150000+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 itc Rs.150000+18% autopopulated in the GSTR 2A then receipent action is correct?
3.I above two cases it is considered for 105% itc calculation?

Hey Ajnas, let's break down your GST questions step-by-step:

1. Supplier filed GSTR-1 with ITC ₹1,50,000 + 18% GST, but actual invoice was ₹1,00,000 + 18% GST.

Recipient claimed ITC ₹1,00,000 + 18% GST without amendment. Time limit to amend supplier's GSTR-1 for FY 2019-20 expired.
Is the recipient’s action correct?

Yes, the recipient can claim ITC only on the actual invoice value (₹1,00,000 + GST).
Since the supplier did not amend the GSTR-1 and the time limit expired, the ITC auto-populated in GSTR-2A is higher, but the recipient should only claim ITC on the amount supported by the actual invoice.
The recipient must ensure that their claim matches the invoice and not the supplier’s GSTR-1 data.

2. Supplier filed GSTR-1 with ITC ₹1,50,000 + 18% GST, actual invoice was ₹2,00,000 + 18% GST.

Supplier did not amend invoice before the deadline. Recipient claimed ITC ₹1,50,000 + 18% GST auto-populated in GSTR-2A.
Is the recipient’s action correct?

Recipient can only claim ITC on the value reported by the supplier in GSTR-1 (₹1,50,000 + GST) because GSTR-2A matches supplier data.
Since supplier did not amend the invoice (₹2,00,000), recipient cannot claim ITC on ₹2,00,000.
Recipient’s claim is correct as per supplier's filed data.

3. Are the above cases considered for 105% ITC calculation?

The 105% rule applies to reconcile ITC claimed with supplier’s GSTR-2A.
Since in first case, recipient claimed less than supplier’s GSTR-1 (₹1,00,000 < ₹1,50,000), no discrepancy arises for 105% rule.
In the second case, recipient claimed ITC exactly equal to GSTR-2A (₹1,50,000), so it is within limit.
Therefore, both cases are considered while doing 105% ITC reconciliation and no mismatch penalty should arise if the recipient claims within these values.

Summary:

Recipient should claim ITC only on actual invoice value supported by supplier’s invoice.
If supplier’s data is incorrect and amendment deadline expired, recipient cannot claim beyond supplier’s declared amount.
105% ITC rule helps catch major mismatches but minor issues may be resolved by supplier’s amendment or recipient’s communication.

If you want, I can help draft an action plan to reconcile or approach your supplier.