Re: Non-Availability of GST Input Credit for April 2026
Saish Salunkhe
<saishsalunkhe@gmail.com>Dear Apex Team,
I hope you are doing well.
We wish to bring to your attention that the GST liability for the month of May 2026 is estimated at Rs. 6,79,832/-, primarily on account of the non-availability of Input Tax Credit (ITC) pertaining to the invoice raised by Brightstone (JLL) for the expenses relating to April 2026.
For the purpose of Tower billing, the respective cost sheets for April 2026 were received from the vendor and, based on the same, invoices were raised on the Towers during May 2026. However, the corresponding tax invoice from Brightstone (JLL) has been issued only on 17 June 2026 instead of being issued during May 2026. Consequently, the ITC in respect of such invoice is not available for adjustment against the GST output liability for May 2026, resulting in a net GST payable to the Government equivalent to the GST amount reflected on the said vendor invoice.
In this regard, we seek your guidance on the following alternatives:
Option 1 – Payment of GST Liability
We may discharge the GST liability of Rs. 6,79,832/- for May 2026 and subsequently avail the eligible Input Tax Credit in the GST return period in which the vendor invoice is reflected and becomes available for credit.
Option 2 – Reversal and Re-billing
To avoid the immediate GST outflow, we may issue credit notes against the invoices raised on the Towers for April 2026, report the same in the GST returns, and thereafter raise fresh invoices in May 2026 incorporating both the May 2026 expenses and the April 2026 expenses covered under the vendor invoice dated 17 June 2026. This would align the output tax liability with the availability of the corresponding Input Tax Credit.
For those Towers that have already remitted payment against the April 2026 invoices, the amount received may be accounted for as an advance from customers and appropriately adjusted against the revised invoices in the books of accounts.
Kindly advise the most appropriate course of action from an accounting, GST compliance, and cash-flow perspective.
We look forward to your guidance.
Dear Saish ji,
Just letting you know that we've generated the April’26 invoice on 17th Jun’26. The GST for this invoice will show up on the portal next month. I've attached a copy of the invoice for your reference.
Regards,
Sachin Chavan.
From: Saish Salunkhe <saishs...@gmail.com>
Sent: 17 June 2026 18:28
To: dmonte, velerian <valeria...@brightstone.co.in>; Bajpai, Padma <Padma....@brightstone.co.in>; Chandaliya, Sachin <Sachin.C...@jll.com>; Chavan, Sachin <Sachin...@jll.com>
Cc: Ketan Parab <Ketan...@larsentoubro.com>; Jay goyal <C_jay...@larsentoubro.com>
Subject: Non-Availability of GST Input Credit for April 2026
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Dear Team,
We wish to inform you that the GST Input Tax Credit (ITC) pertaining to your invoice for the month of April 2026 is currently not reflecting in our GST records. Consequently, the Society is unable to avail the corresponding GST credit.
As a result, an amount of ₹6,79,832/- has become payable by the Society to the Government, which is equivalent to the GST component reflected in your cost sheet/invoice for April 2026.
In view of the above, kindly clarify who shall bear the liability of the said GST amount. Please note that this amount cannot be adjusted against any future payments unless the requisite GST credit is duly reflected and becomes available for utilization.
We request you to urgently verify the matter with your Accounts and Taxation Department and provide us with a suitable resolution at the earliest.
We are also marking Mr. Ketan and Mr. Jay from L&T for their information and necessary action.
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