Home Forum Goods and Services Tax - GST Month 9 2020 2020 (9) This
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ITC by Receiver - Goods and Services Tax - GSTExtract If supplier has uploaded the GSTR-1 of January 2019 on January 2020,Can ITC be claimed by the reciever. As per Section 16 (4) of CGST Act A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. In this case the Return was filed after the due date of filing the return of September.
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