The basic conditions
In general you can claim credit when you hold a valid tax invoice or similar document, you have received the goods or services, the supplier has actually filed their return and paid the tax, and you have filed your own return. Some items are blocked from credit by law, so check them before claiming.
Why your supplier’s behaviour matters
Your credit depends on what your suppliers report. If a supplier does not file or reports a wrong invoice, the credit may not appear in your statement, and claiming it anyway can lead to a notice, interest and reversal.
A simple monthly routine
Doing this every month is far easier than doing it once a year.
- Download your auto-generated purchase statement from the GST portal.
- Match it against your purchase register, invoice by invoice.
- Claim only what matches and is eligible.
- Chase the suppliers whose invoices are missing, and keep a note.
- Reverse credit you must reverse, for example on unpaid or ineligible items.
Quick answers
What if a supplier never files?
The credit for their invoices may be disallowed. Raise it with them early and consider whether to keep buying from them.
Can I claim missed credit later?
Only within the time limits in the law. We check the current limit for you.
This article is general information, not advice for your situation. Rules, limits and due dates change, so we confirm the current position before you act on it.