Invoices not uploaded by supplier i GSTR1 , recepient claimed 5% of ITC invoices uploaded mean 8 invoices uploade containg itc 80000 but 2 invoices not uploade contains 20000, so recepient claim in month of Oct 80000 plus 5% of 80000= 84000.
But in subsequent month november recepient purchase new 10 invoice among them 7 invoice are uploade but supplier of oct month upload 2 invoices in nov.
What should eligible itc for calculating 5% in respect of nov month ?
Tanveer Asked question March 20, 2021