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Availability of ITC when ITC reflected in GSTR 2A after the time limit prescribed under Section 16(4) - Goods and Services Tax - GSTExtract Sir/ Madam Is ITC of the invoices of March 2018, March 2019 and March 2020 is available to the buyer when seller files his GSTR -1 after 20th October 2018, October 2019 and October 2020 respectively ? Means the invoices are hit by the time limit prescribed under Section16(4) of the CGST Act 2017 . In this case, if seller files late GSTR 3B and GSTR-1 returns after 20 th October of next Finance Year, then seller himself not eligible for ITC and buyer also not eligible of ITC passed on by that seller . Am I right ? Please guide Regards
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