04 March 2019
A SUPPLIER IS SUPPLYING GOODS ALONG WITH VALID TAX INVOICE. HE IS FILING GSTR 1 ON REGULAR BASIS. HOWEVER HE HAS NOT FILED GSTR 3B YET FOR LAST 6 MONTHS. I AM PAYING HIM INVOICE AMOUNT WITHING 180 DAYS. AS A BUYER, CAN I AVAIL ITC ON SUCH INVOICE IF HE HAS NOT PAID TAX AND FILED JUST GSTR 1?
One of the condition to claim ITC under Sec 16 (2) (c) of CGST Act - the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply;
07 March 2019
@CA ANITA BHADRA MA'AM, So what to do for filing annual return gstr 9. Suppose I have a client having 150-200 suppliers, do I or client have to verify that suppliers have filed their gstr 3b?
07 March 2019
Yes That's why I said this is the Irony of Recipient . Number of representations have been given to Government in this regards . Hope to get some relief soon .
CAclubindia
