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?
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 .