"Chartered Accountant having 4 years of experience in field of Direct & indirect taxes, Audit, MIS, Due Diligence etc. You can read more about my blog on taxunlock.blogspot.com "
As per the new insertion of Section 16(2)(aa), a Recipient cannot avail Input Tax Credit (ITC) for the Invoice issues by the Supplier, if the Supplier has not filed that Invoice in his GSTR1 Returns i.e. Input tax Credit (GST Paid to vendors) in respect of invoices and debit notes shall be available only to extent they are furnished in GSTR1 by the vendors and the appearing in GSTR2A/2B of the recipient(your company name).
