1.supplier filed GSTR 1 and itc Rs. 150000+18% GST autopopulated in the GSTR 2A of receipent September 2020,but actual invoice value Rs. 100000+18% GST but receipent claimed correct itc Rs.100000+18% GST without amending invoice but amendment of invoice relating FY 2019-20 up to September 2020 GSTR1, then but time limit expired recipient correct itc claimed Rs.100000+18% then receipent action is correct?
2.supplier filed GSTR 1 and itc Rs. 150000+18% GST autopopulated in the GSTR 2A of receipent September 2020,but actual invoice value Rs.200000+18% GST but supplier claimed itc Rs.150000+18% GST without amending invoice but amendment of invoice relating FY 2019-20 up to September 2020 GSTR 1 then but time limit expired recipient claimed itc Rs.150000+18% autopopulated in the GSTR 2A then receipent action is correct?
3.I above two cases it is considered for 105% itc calculation?
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