Missed itc claim

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Ambris Pande

Student

134 Points Posted on 18 September 2017

Please suggest, as forgot to mention ITC for some purchases in below cases:

1. Missed ITC for an invoice, but supplier correctly uploaded the invoice for July month in it's GSTR-1, Which is auto updated in GSTR-2A. Do we need to Fill the ITC in the month of august for the same or no need as it will be auto adjusted after the supplier filed the return.

2. Supplier filled the Invoice for July month but since we received the goods in August, we didn't filled the ITC for those invoices received in August. Do we need to fill the ITC for remaining invoices for the month of august or it will be auto adjusted after the supplier filled the return.

Replies (2)

Anshu Goenka

107 Points Posted on 18 September 2017

You do not need to fill the itc in the month of August. You can simply accept the itc which is auto populated in gstr 2A
You need to fill the ITC for remaining invoices for the month of august, as it was related to August...
As per section 16(2) itc can be claim only if
Possession of tax invoices
Received the goods or services
Tax charged in respect of such supply has been actually paid
Return has furnished