Do I have to reverse ITC if Invoice uploaded in GSTR1 but return not filed by supplier

Prakhar (BUSINESSMAN) (149 Points)

02 March 2021  

One of my supplier has uploaded invoices in GSTR1 and the same is showing in my GSTR2A but haven't filed the return .

He have filed all later and previous GSTR3B and GSTR1 returns till date but missed filing for this quarter only .

Due to this when I filed my annual return I am having ITC difference .

Do I have to reverse the ITC I have taken ?

What if he files the missed GSTR1 now ?Will I be allowed to keep the ITC I have availed ?

I have already filed my annual return for 2019-20 ,but haven't received any notice from GST regarding the difference in ITC yet.