Invoice not uploaded by supplier on gstr1 but tax paid in 3b

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

Replies (3)
Quick Summary
A user is asking about a situation where a supplier failed to upload an invoice on GSTR-1 for July 2019, despite paying the tax in their GSTR-3B. The buyer has already claimed input tax credit. The core issue is whether the buyer can still claim this credit, given that the deadline for invoice uploads has passed. The response suggests that if the supplier can still upload the invoice, the buyer may not need to reverse the credit.

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.

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