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Itc withou invoice

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K Jaya Durga Devi

77 Points Posted on 07 May 2020

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?

Replies (6)

Quick Summary

This discussion clarifies the rules around claiming Goods and Services Tax (GST) Input Tax Credit (ITC). Generally, a valid tax invoice is mandatory for claiming ITC. If you haven't received an invoice or if your supplier hasn't filed it in their GSTR-1, you typically cannot claim ITC. It's advised to follow up with your supplier to ensure they declare the invoice correctly.

CA Abhishek Goel

Indirect taxes

131 Points Posted on 07 May 2020

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.

Aashok Kumar Sharma

Finance/Compliance Consultant

69623 Points Posted on 07 May 2020

Valid Invoice us a must for claiming GST INPUT

Pankaj Rawat

GST Practitioner

55067 Points Posted on 08 May 2020

1. No. One of condition to claim ITC is the Recepeint must have valid Tax Invoice.
2. No

CA Naveen Chand

Chartered Accountant

12739 Points Posted on 08 May 2020

in both the cases, ITC can not be availed (Sec 16)

However , in the second case , ITC can be availed on provisional basis .

Krishan Verma

15 Points Posted on 08 May 2020

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.