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Invoice not uploaded in GSTR2B by seller

19 February 2021

My seller has not uploaded one invoice in January 2021 which have ITC of Rs. 5000. When I tried to include this amount in my January 2021 GSTR3B, the ITC box is showing red lines. What is the solution, please?

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13 Replies

Kishor Lulla (1011 Points)
Replied 19 February 2021

You cannot claim ITC legally.

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Laltha Zuala (153 Points)
Replied 19 February 2021

So, what can I do?

prasad Nilugal (3924 Points)
Replied 19 February 2021

Tell supplier to file GSTR1, Also you have to fulfill. all. conditions under section 16(2) of the CGST act 2017 to claim Input Tax credit .

Laltha Zuala (153 Points)
Replied 19 February 2021

But GSTR1 for January has lapsed. He can upload in Feb GSTR1. But I can claim it only in Feb GSTR3B?

prasad Nilugal (3924 Points)
Replied 19 February 2021

What is the date of the Invoice ?.

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Laltha Zuala (153 Points)
Replied 19 February 2021

Invoice date is 12th Jan 2021.

prasad Nilugal (3924 Points)
Replied 19 February 2021

You can claim ITC of Jan Invoice up to September 2021 month return date as per section 16(4) of the CGST act 2017 . So if your supplier file GSTR1 in February , same will be reflected in April or May in GSTR 2A/ GSTR 2B
you claim that time .
Also you have to fulfil all conditions in section 16 (2) of the CGST act 2017 to claim ITC , go through those conditions .

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