09 March 2022
Supplier has filed GSTR-1 wrongly as Export sales but paid GST correctly in GSTR-3B for Dec 2019. We have paid the invoice in full on Feb 20. Upon our request they have amended the invoice on Feb 2021, but we are unable to claim the ITC since the due date is over. Now the supplier is willing to issue credit note for Dec-19 invoice & raise a fresh invoice in current date. Is it possible to claim the ITC now?
09 March 2022
If your supplier raise the invoice in current date, you would be able to claim the ITC on the same. But it is significant to mention herewith that there will be double impact of GST on your supplier as he would not be able to reverse the GST on credit note which is being raised after specified date
CAclubindia
