09 November 2022
I have issue an B2B Invoice in Jan-22 but due to Supplier not filled so unavailability of ITC i was not able to file gst all return. So i file Nil GST-1 as well as GSTR-3B in Jan-22 but suppliers is now file his GST Return what should i Do?
10 July 2024
If your supplier has now filed their GST returns for the period in which they should have reported the supply to you, you need to take the following steps to claim the Input Tax Credit (ITC):
1. **Check GST Portal for Updated GSTR-2A:** - Log in to the GST portal and check if the invoices issued by your supplier are now reflecting in your GSTR-2A for the relevant period (Jan-22 in your case). - GSTR-2A is auto-populated with details of your purchases as reported by your suppliers. It serves as a preliminary input for claiming ITC.
2. **Verify Invoices and ITC Eligibility:** - Verify that the invoices uploaded by your supplier match the invoices you received from them. - Ensure that the supplier has correctly reported these invoices in their GSTR-1 or GSTR-3B for Jan-22.
3. **Claim ITC in GSTR-3B:** - Since your supplier has now filed their returns, you should revise your GSTR-3B for Jan-22 to claim the ITC that was originally missed due to non-filing by the supplier. - To revise GSTR-3B, log in to the GST portal, navigate to the "Services" > "Returns" > "Returns Dashboard" section, and select the relevant tax period (Jan-22). - Choose the option to amend GSTR-3B and make corrections to reflect the correct ITC amount based on the invoices now available from your supplier.
4. **Communication with Supplier:** - It's also advisable to communicate with your supplier to ensure that they have correctly reported the invoices in their GST returns. - If there are any discrepancies or issues, coordinate with your supplier to rectify them promptly to avoid future complications.
5. **Regular Compliance Going Forward:** - Going forward, ensure that you regularly reconcile the invoices received from suppliers with the details available in your GSTR-2A. - Timely filing of GSTR-1 by suppliers ensures that you can claim ITC without delays.
By following these steps, you should be able to claim the Input Tax Credit (ITC) on the invoices issued by your supplier once they have filed their GST returns. If you encounter any specific issues or discrepancies, consider seeking assistance from a GST professional or tax advisor for further guidance.
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