Answer

1. F

   Facts

   If the supplier reports your purchase against a wrong GSTIN, the credit goes to that GSTIN's 2B, not yours. You cannot claim it until he amends the invoice. Wrong State or tax type also affects credit.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 and it is communicated to the buyer
   • Sec 37(3), CGST Act 2017A supplier can rectify errors in GSTR-1 within the time allowed
3. A

   Analysis

   Example: one character of your Delhi GSTIN was typed wrongly, so the invoice went to another GSTIN. Ask the supplier to amend the invoice in his next GSTR-1 or GSTR-1A. Also check if IGST was charged for a local purchase or CGST and SGST for an inter-State one, because wrong tax type is not usable as is. Hold the GST portion of payment until it is fixed.

4. C

   Conclusion

   1. 1Compare GSTIN, place of supply and tax type on the invoice
   2. 2Send the supplier the correct GSTIN in writing
   3. 3Ask him to amend in GSTR-1 or GSTR-1A
   4. 4Claim ITC once the corrected entry shows in your 2B

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.