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ITC ALLOWABLE OR NOT.. - Goods and Services Tax - GSTExtract Respected experts, ITC was claimed by the recipient for the month of Jan 19 within due time as per Section 16(4) . The supplier was filed their GSTR-3B timely and paid the tax accordingly.. but unfortunately they were not filed their GSTR 1 for that said month timely and filed that GSTR-1 belatedly on 02.02.25. Is the recipient is liable to reverse those ITC..?
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