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Delay in filing GSTR-1

Priyadharshini (Student) (33 Points)

15 January 2020

I filed gstr1 for the month of march 2019 on November 2nd 2019. Now my receiver said that he is unable to claim ITC because for my delay.

Now what can I do?

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8 Replies

bhupendra kurmi (111 Points)
Replied 15 January 2020

No he can claim the ITC if you have filed GSTR 1 because in GSTR2A the same is reflecting in the month of March 2019 itself.
so the condition of the claiming itc is fulfilled.

The impact of filing late return is not on the receiver it's on the supplier to pay late fee and interest and the month of March it's waived off till December 20919

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Priyadharshini (Student) (33 Points)
Replied 16 January 2020

Thank you so much. But they send debit note against that invoice in current date.

bhupendra kurmi (111 Points)
Replied 16 January 2020

For their security you can send them a declaration stating that "If your credit will disallow in future due to the reason of delay filing we will pay you the amount equal to credit amount".
and ask them to cancel the debit note.

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Sivaramaraju G (Learner) (2398 Points)
Replied 16 January 2020

@ priya darshi, I think your customer can't claim credit because one can claim credit with in 180 days from the end of the financial year. As you filed GSTR 1 in November and your uploading invoice is also a condition for claiming credit by him as per sec 16.

bhupendra kurmi (111 Points)
Replied 16 January 2020

But the customer already claimed the ITC and it's not the customer fault that supplier has not filed the return.
Customer is not eligible if he has not claim the ITC till due date of September month of subsequent year.
In practical scenario everyone is taking the credit even it is not reflecting in GSTR 2A.

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Sivaramaraju G (Learner) (2398 Points)
Replied 16 January 2020

Yeah earlier I thought the same what you have thought. But as per law if a person wants to take credit, his GSTR 2A should show the same then only he could. Now every one taking credit based on invoice but that is not as per law.

bhupendra kurmi (111 Points)
Replied 16 January 2020

Yes I agree that is not as per law but as per my experience if you are able to provide all the supporting to the officer he can not disallow the credit.
supporting like..
- Tax invoice
- Payment details
- Return copy etc

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