Dear Experts,
Please solve my query about Rs.22,000 ITC which is reflected in 2A but not auto populated in 2B due to late filing return gstr-1 by seller party in the month of Jan-2021. Due to this client refuse to pay tax liability of Rs. 22,000 because of large amount already paid at the time of purchase.
Tell me can i claim the ITC by avoid red tile.?
Generally if any amount in respect of any invoice is missed while filing GSTR 3B say for the month of July, then the taxpayers have the option to further furnish the detail of the outward supplies at the time of filing GSTR 1 of the subsequent month. Similarly, ITC can be claimed in next month's GSTR-3B.
CAclubindia
