Gstr 1 sale

This discussion addresses a situation where B2B taxable sales from FY 20-21 were not declared in GSTR 1 by September 2021, though the tax was paid via DRC-03 and turnover exceeded Rs. 5 crore, reflected in GSTR 9 and 9C. The core question is whether the buyer can still claim Input Tax Credit (ITC) for these missed sales. The consensus suggests the time limit for such claims may have passed, and not including the sales in the September GSTR 1 would prevent the ITC from appearing in the buyer's GSTR 2B.