ITC - QUERY

A retailer in Dharwad, Karnataka, filed their March 2020-21 GSTR1 return late in December 2021. Their customer is reporting not receiving GST input credit for these invoices. The query seeks clarification on when the customer can expect to receive the input credit, given the late filing and the rule that input tax credit (ITC) is available only within one year from the invoice date or the September return of the following financial year, whichever is earlier.