Leela (Manager) (24 Points)
29 November 2021Hi All,
We have received one vendor invoice in March'21 and claimed the input accordingly, vendor has filed GSTR1 on time but GSTR-3B filed in October'21.
We have filed our GSTR 3B till September'21, now wanted to understand input will be laps (reject by Dept.) or granted ? Can we ask vendor for Debit/Credit Note and adjust the same in October month ?
Please suggest.
CA Aakarsh Jain
(CA)
(10431 Points)
Replied 29 November 2021
Kesavaraj S
(578 Points)
Replied 01 December 2021
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 02 December 2021
Sec 16(2)(c) - recipient must ensure tax is paid to govt. Although, this was possible in GSTR 2 & 3 were enabled. In absence of a mechanism available from the govt. it cannot be expected that a recipient will follow up with all his vendors to check if their GSTR 3B is filed. And even if so it does not guarantee that tax on that invoice is paid without verifying the reconciliations. There are many case laws to support that recipient cannot be held liable for non-filing of GSTR 3B by vendors.
If GSTR 2 reflection is there, valid tax invoice, payment against invoice made to vendor, receipt of goods/services - credit is eligible. As it was already claimed within Sep 21 deadline, ITC is fully eligible.
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