Please Give Clear Solution

Supplier forgot to
-2020. But recipient claimed it in FY 2020-21 itself. But supplier uploaded it in GSTR1 of July 2022. Then ITC of above invoice of recipient will be reflected in GSTR2A of 2020-21? Is there any problem with the claim made by the said ITC recipient in the financial year 2020-21?
Replies (4)
Quick Summary
This discussion addresses a GST query regarding an ITC claim made in FY 2020-21, where the supplier uploaded the invoice much later in July 2022. The recipient claimed the ITC in the correct financial year, even though the invoice date (19-08-2020) meant the deadline for claiming ITC for 2020-21 had passed. The key point is that for FY 2020-21, there was no requirement for the invoice to be reflected in GSTR-2A for the ITC claim to be valid. Therefore, the recipient's claim is considered valid.

What is the invoice date
Invoice date is 19-08-2020
Last date of ITC claim for the year 2020-21 was already over

There is no problem with the claim made by the said ITC recipient in the financial year 2020-21. There was no condition in FY 2020-21 that invoice should be appearing in GSTR-2A.

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