ITC Claim of GSTR 1 late filed invoice

I had purchased goods from XYZ party on 25/01/2020 ( FY 19-20) he had given me tax invoice so I claimed ITC ..
But the xyz party has filed GSTR 3B and paid the tax collected from me to the government but he didn't filed GSTR 1 of that month .... He has filed GSTR 1 of that month on 31-12-2020... will I be able to claim ITC
Replies (3)
Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on an invoice where the supplier filed their GSTR 1 after the due date but before the annual cutoff. The consensus is that ITC can still be claimed, provided the supplier has paid the tax to the government and the conditions under Section 16 of the GST Act are met. Rule 36(4) might delay the claim but doesn't outright deny it if other criteria are satisfied.

Yes claim itc
GSTR 1 filed after annual cutoff sir

In my opinion doesn't matter since rule 36(4) doesn't have a legislature untill budget is passed.

Rule 36(4) can delay taking of itc but it cannot deny itc altogether if conditions of section 16 are fulfilled

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