Payment made through DRC 03 not appearing as input tax credit

This query is : Resolved

CA ANANT KUMAR (Querist)
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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?

Thanks in advance

Udaya Chandran

Udaya Chandran (Expert)
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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.