ITC Claim of GSTR 1 late filed invoice

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.