Can ITC claimed by recepient against late GSTR 1filed in next financial year w.r.t.2018-19

santwana gautam (41 Points)

13 February 2023  
If a supplier files late GSTR 1of a financial year 2018-19 i.e after October of next financial year (2019-20)and deposit tax with late fee and interest,can ITC b still claimed by recepient on the ground that tax with interest is already paid to government despite late filling.