ITC claim if Vendor failed to mention GSTN in their GSTR-1

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..... Sirs, In the year 2017-18 and 2018-19 some of our vendors collected GST from us and failed to mention our GSTN when they filed their GSTR-1 , so ITC not reflected in our GSTR-2A . Under this circumstances can we claim ITC on the basis of the Original Tax Invoice provided by Vendor? Is the Original Tax Invoice become documentary evidence in the future GST assessment proceedings? - Reply .....

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..... By Shilpi Jain - The Reply = If the goods/services are received and you are in receipt of a tax invoice and the supplier has paid the tax then you can avail the eligible credit on filing of your returns. GSTR-2A is a facility available to the trade and the department and it cannot be the basis for deciding the eligibility of credit. - Reply By KASTURI SETHI - The Reply = Dear Querist, .....

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..... Answer to your queries is as under:- (1) Under this circumstances can we claim ITC on the basis of the Original Tax Invoice provided by Vendor? YES (2) Is the Original Tax Invoice become documentary evidence in the future GST assessment proceedings? YES ITC cannot be denied on the ground of procedural or technical lapse. Moreover,you are not responsible for .....

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..... the mistakes committed by the Supplier. There are a number decisions in your favour which can be easily traced out. - Reply By Ganeshan Kalyani - The Reply = I support the view of both the experts. I rely on the judgement of Hon ble Gujarat High Court in the case of AAP Company, Chartered Accountants v/s Union of India. = 2019 (7) TMI 401 - GUJARAT HIGH COURT - ITC claim if Vendor fail .....

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..... ed to mention GSTN in their GSTR-1 - Query Started By: - gvenugopal g Dated:- 5-10-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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