Invoice not uploaded in GSTR2B by seller

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154 Points Joined April 2017
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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On 19 February 2021 at 17:56 Report
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1011 Points Joined August 2017
You cannot claim ITC legally.
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On 19 February 2021 at 18:06
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154 Points Joined April 2017
So, what can I do?
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On 19 February 2021 at 18:07
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3924 Points Joined December 2017
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 .
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On 19 February 2021 at 18:10
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154 Points Joined April 2017
But GSTR1 for January has lapsed. He can upload in Feb GSTR1. But I can claim it only in Feb GSTR3B?
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On 19 February 2021 at 18:30
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3924 Points Joined December 2017
What is the date of the Invoice ?.
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On 19 February 2021 at 18:33
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154 Points Joined April 2017
Invoice date is 12th Jan 2021.
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On 19 February 2021 at 18:36
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3924 Points Joined December 2017
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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On 19 February 2021 at 18:47
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154 Points Joined April 2017
Ok. Thank you so much.
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On 19 February 2021 at 18:50
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3924 Points Joined December 2017
Also ITC of your Invoice should not be under block credit as per section 17(5) of the CGST act 2017 . just check .
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On 19 February 2021 at 18:54
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154 Points Joined April 2017
It is of buying and selling of motor vehicle parts.
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On 19 February 2021 at 18:56
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3924 Points Joined December 2017
Just check section 17(5) of the CGST act 2017 .
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On 19 February 2021 at 19:00
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154 Points Joined April 2017
Sure.
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On 19 February 2021 at 19:02
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12739 Points Joined December 2016

can availed ITC on the basis of INVOICE but if in future invoice is not reflected in your GSTR_2A then you will have to reverse it 

(co-ordinate with counter party)

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On 19 February 2021 at 20:37


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