10 September 2021
An assessee made payment for the invoices relating to Feb-19 and Mar-19 through DRC 03 while filing annual return for 18-19. Now,the issue is as both the invoices were not shown in GSTR1 so other party was not able to take input credit for the same. Is there any way through which input tax credit can be claimed by other party?
11 September 2021
As per my opinion, if the invoices are not uploaded through GSTR 1, the customer can't claim ITC. I suppose the time limit for uploading the details in GSTR 1 for the year 2018-19 has already expired. In that case, there is no way the customer can claim ITC. However, you can ask the department for any remedy.
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