Question

In 2017-18 we have done a purchase from registered dealer but the dealer has shown our bills in B2 C sale. The concerned dealer told us that their gstr-1 for the year ended 31.03.2019is still pending and they will show the same bill of 2017-18i in the amendment column. can they do like this and the credit be available to us.

Answer

As per proviso to section 16(4) of CGST Act amended vide Removal of Difficulty Order no. 02/2018 dated 31.12.2018 reproduced below:
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019."

The time period for claiming credit related to FY 17-18 has already expired i.e. due date of GSTR-3B of March 2019, therefore now you cannot claim credit related to FY 17-18 (assuming that you have not claimed the same till now) even if the concerned vendor will do the amendment in GSTR-1 of March 2019 and it will reflect in corresponding GSTR-2A. (Reply dt.31/05/2019)