Dear Sir,
if a supplier omits to upload an invoice on gstr1 of July 2019 but pays the tax on 3b of the month.
buyer has also claimed credit
is it true now the credit will not be available if uploaded now in GSTR 1 as last date to upload invoice was September 2020
If you have proof that the supplier has paid the tax in his GSTR-3B, then credit should have been availed before September 2020. The condition for claiming credit is that tax has to be paid to the government. There is no condition that the invoice should be uploaded in GSTR-1.
Credit cannot be availed now as its time barred.
Credit was availed by me in July 2019 only when I got the invoice
can my supplier upload now so that I don't have to reverse it ?
Yes. This can be done.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
