GSTN wrongly uploaded while filing GSTR-1 return of Jan-18, however GST is correctly paid.Can authorities deny credit to recipient merely due to clerical mistake? pl. advise.
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Quick Summary
This discussion addresses a common issue where a customer's GSTIN was entered incorrectly when filing a GSTR-1 return, despite the GST being paid correctly. Participants confirm that authorities can deny Input Tax Credit (ITC) to the recipient in such cases because the incorrect GSTIN prevents the invoice from appearing in the recipient's GSTR-2A. While it's a clerical mistake, the rules generally disallow ITC if invoice details aren't reflected correctly in GSTR-2A.
As per rule 36 (4) recipient can take the itc benefit if invoice detail reflect in gstr 2A . if you enter wrong gstin in Gstr1 then it will not reflect in gstr2A of the counter party can not claim itc ,so authorities can denies credit of recipient
But Invoices appeared in 2A of other party will not take credit, since he is not a recipient of material and also does not have physical copies of material, can merely because of clerical mistake dept. will deny ITC?