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GSTN of customer wrongly d

12 April 2021

GSTN wrongly uploaded while filing GSTR-1 return of Jan-18, however GST is correctly paid.Can authorities deny credit to recipient merely due to clerical mistake? pl. advise.

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8 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 12 April 2021

Yes credit is denied as gstn wrongly entered

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RENU SHARMA (1388 Points)
Replied 12 April 2021

As per rule 36 (4) recipient can take the itc benefit if invoice detail reflect in gstr 2A . if you enter wrong gstin in Gstr1 then it will not reflect in gstr2A of the counter party can not claim itc ,so authorities can denies credit of recipient

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 13 April 2021

ITC will be denied to him if he doesn't have a valid invoice bearing his gstin

sabyasachi mukherjee (27593 Points)
Replied 13 April 2021

SINCE THE GSTIN NUMBER HAS BEEN WRONGLY QUOTED CREDIT WILL BE DISALLOWED.

Ankush Dhuri (41 Points)
Replied 13 April 2021

But Invoices appeared in 2A of other party will not take credit, since he is not a recipient of material and also does not have physical copies of material, can merely because of clerical mistake dept. will deny ITC?