Whether itc can be claimed on the services/ goods received
1.without having invoices?
2. Invoices received but not filed by the supplier in gstr1?
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Itc withou invoice
Replies (6)
Quick Summary
It is advisable not to avail itc in terms of section 16 if you do not possess a valid tax invoice or your supplier has not declared invoice in Gstr-1. Further, you may continuously follow up your supplier to declare the invoice in GSTR- 1 for taking itc.
Valid Invoice us a must for claiming GST INPUT
1. No. One of condition to claim ITC is the Recepeint must have valid Tax Invoice.
2. No
2. No
in both the cases, ITC can not be availed (Sec 16)
However , in the second case , ITC can be availed on provisional basis .
1. No, ITC should be claimed without tax invoice.
2. You should take ITC as shown in GSTR-2A. Because if you take ITC based on Invoice on subsequent month and party has not filed GST or party filing GST on Quarterly basis.
Then difference will reflect on GST Portal for excess ITC claimed in that month.
and if difference will exceeded the 10% , then you may get notice from department.
2. You should take ITC as shown in GSTR-2A. Because if you take ITC based on Invoice on subsequent month and party has not filed GST or party filing GST on Quarterly basis.
Then difference will reflect on GST Portal for excess ITC claimed in that month.
and if difference will exceeded the 10% , then you may get notice from department.
I agree With CA abhishek goel
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