Recovery of gst paid to vendor

This query is : Resolved

N SUBRAHMANYAM (Querist)
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21 November 2018 we are promptly paying to our vendors total amount payable as per the GST tax invoice. But they are not filing their GSTR-1 promptly. Due to this reason we can't view in our GSTR-2A Recon is pending with those vendors. As a customer we are requesting those vendors to file GSTR-1, but some of them are not filing. Is there any way to take action against them. will the law permit us to collect the amount form vendors and to pay to the GOVT to regularize our ITC taken amount. these are happening due to dissension of GSTR-2 and GSTR-3.
Reversing of ITC and paying interest from the date of availing ITC is huge burden to the assesses. expecting good acknowledgement.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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21 November 2018 If you have taken the ITC on the basis of bills issued to you by your vendors you need not reverse ITC.
As per rule also as you have made full payment you need not reverse the ITC as ITC reversal rule applies only in case where the payment is not made to the vendor within 6 months of the date of invoice.

N SUBRAHMANYAM

N SUBRAHMANYAM (Querist)
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21 November 2018 please refer section 16 Input tax credit conditions a) possession of tax invoice etc., b) he has to received goods or services. c) payment of tax to the government d) he has furnished the return and payment to the vendor within 180 days.

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CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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21 November 2018 Thats what I am saying you have made the payment to your vendor and you are in possession of tax invoice have received the goods and furnished returns from your side.