ITC credit

If any supplier mistakenly shown his B2B transaction in B2C in F.Y 2017-18 in his GSTR-1,can the recipient get ITC credit if he has all the invoices, transport documents and bank payments in his possession. Is there any judgement?What is the way out?
Replies (1)

While you cannot claim the ITC automatically through the GST portal for such an old period due to the expiry of amendment timelines, you are not strictly ineligible. You should keep all documentation (invoices, payment proof, and delivery proof) ready to defend the ITC claim if questioned by tax authorities, as the underlying condition of "tax paid to the government" remains the key factor, and courts have often supported taxpayers in cases of genuine supplier errors.

 

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