ITC should be allowable on Invoices, not furnished in FORM GSTR-1 by Suppliers


Last updated: 14 September 2021

Court :
WBAAR

Brief :
In Eastern Coalfields Ltd [Order No. 07/WBAAR/2021-22 dated 08 September, 2021], Eastern Coalfields Ltd. ("the Applicant") has sought an advance ruling on the issue whether he is entitled for GST Input Tax Credit ("ITC") already claimed by him on the invoices raised by M/S. Gayatri Projects Ltd. for the period of January to March, 2020 for which M/S. Gayatri Projects Ltd. ("the Supplier") has belatedly  paid the tax charged in respect of such supply to the Government.

Citation :
Order No. 07/WBAAR/2021-22 dated 08 September, 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 211

Comments




CCI Pro

Follow us
add to google news


Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
23 July 2026
Senior Accountant

Felicity Adobe LLP

Bengaluru

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details