26 November 2020
I have filed GSTR-1 for the month of July 18 in time. For one bill I mentioned wrong GST number, the purchaser inform me in October 20 that bill is not reflected in GSTR-2A. So I amend GSTR-1 for the month of October 20 and mentioned correct GST number of my purchaser and same appear in purchaser's GSTR-2A also. Now purchaser said that he can't take itc because its appear after two years. Basically purchaser have taken itc in the month of July 18 but at the time of gst audit, their gst auditor reversed this itc because not appear in GSTR-2A. My query is can purchaser take this credit in the month of October 20. Thanks in advance.
27 December 2020
Not possible... as the cut of time is 180 Days after close of FY that is Sep of the upcoming FY or before filling Annual GST Returns whichever is earlier.
CAclubindia
